14-13. Refer to Appendix 3: Marketing by the Numbers to determine the marketing return on sales (marketing ROS) and return on marketing investment (marketing ROI) for company A and company B in the chart below. Which company is performing better? Explain.

(AACSB: Communication; Analytical Reasoning; Reflective Thinking)

Company A

(sales force only)

Company B

(telemarketing only)

Net sales $1,000,000 $850,000 Cost of goods sold $500,000 $425,000 Sales expenses $300,000 $100,000