Answer: A

Statement (1) is sufficient. Since the question asks for the price excluding sales tax and the statement gives you a price excluding sales tax, you can ignore the sales tax for the moment. If the total price for 5 soft drinks is $6.25 and each soft drink costs the same amount, the price for each soft drink is $6.25/5 = $1.25.

Statement (2) is insufficient. We can determine that the cost, including sales tax, of each soft drink is $4.05/3 = $1.35, but we don't know how much sales tax is, so we can't figure out the price excluding sales tax. Choice (A) is correct.