1) Evaluate the financial performances and prospect of the three operating tactics above.what should be the course of action taken to each of the factory? (10 marks)

2)what are the qualitative consideration that must be taken into account in the decision? (10 marks)

Three branches have been identified as having some peculiar problems. The summary of performances of the branches for the last quarter were as follows: Branch Manila Pekan Baru Haadyai Revenue 18,886,220 17,941,431 12,255,100 Less: Cost of Sales : Net purchases (16,598,078) (16,941,431) (12,491,325) Changes in inventories 36,745 35,122 25,234 Cost of Sales 16,561,333 16,906,309 (12,466,091) Gross Profit 3,551,335 1,035,122 (210,991) Gross Profit percentage 18.80% 5.77% Fixed Overheads: Staff costs (1,108,985) (303,808) 203,200) Depreciation (1,106,604) (265,000) 187,600) Operating expenses (1,304,604) (134,710) (211,445) Interest expense (274) (162) (195) Allocated HQ overheads (1,050,000) 950,000) (250,000) Total Overheads 4,570,467 1,653,680 852,440 Operating profit (1,019,132) (598,558) (1,043,431) Net Profit percentage Other operating income 852,571 245,594 625,600 Interest income 61,770 45,420 118,500 Total other income 914,341 291,014 744,100 Profit before tax (104,791) (307,544) (299,331) Tax expense Three branches have been identified as having some peculiar problems. The summary of performances of the branches for the last quarter were as follows: Branch Manila Pekan Baru Haadyai Revenue 18,886,220 17,941,431 12,255,100 Less: Cost of Sales : Net purchases (16,598,078) (16,941,431) (12,491,325) Changes in inventories 36,745 35,122 25,234 Cost of Sales 16,561,333 16,906,309 (12,466,091) Gross Profit 3,551,335 1,035,122 (210,991) Gross Profit percentage 18.80% 5.77% Fixed Overheads: Staff costs (1,108,985) (303,808) 203,200) Depreciation (1,106,604) (265,000) 187,600) Operating expenses (1,304,604) (134,710) (211,445) Interest expense (274) (162) (195) Allocated HQ overheads (1,050,000) 950,000) (250,000) Total Overheads 4,570,467 1,653,680 852,440 Operating profit (1,019,132) (598,558) (1,043,431) Net Profit percentage Other operating income 852,571 245,594 625,600 Interest income 61,770 45,420 118,500 Total other income 914,341 291,014 744,100 Profit before tax (104,791) (307,544) (299,331) Tax expense