2. The company recently joined together with another programmer, Kendal, who had designed an app to help golfers. SPI agreed to carry the app and golfers can downloaded the app for $4.99 off SPI's website. Kendal had set the price of $4.99 and SPI gives $3.99 to Kendal, keep $1. Kendal has taken on the responsibility of customer service with any issues customers encounter. During the year, 250,000 games were downloaded, resulting in SPI recording $1,247,500 in revenue and $997,500 in cost of goods sold