7. Examining the balance sheet at the end of each round, calculate the current ratio for each round. Next, perform a trend analysis based on the current ratio you calculated for the end of each round. Do you find the current ratio increasing or decreasing through the four rounds? (Keep in mind, if the current ratio is below 1, the company does not have enough in current assets to cover current liabilities, if the current liabilities were all due at once). At the end of Round 4, can the company satisfy current liabilities?

Round 1:

Product Name Cake Research & Development Performance 5.3 Size 5.3 Reliability 17,200 Region Kit Marketing - USA Price $31.00 Promo Budget $1,000 Sales Budget $1,000 Unit Sales Forecast 1500 Marketing - Germany Price 0.00 Promo Budget $0 Sales Budget $0 Unit Sales Forecast 0 Marketing - China Price 0.00 Promo Budget $0 Sales Budget $0 Unit Sales Forecast 0 Production Production Plant Location USA Production Order - USA 1,700 Production Order - Germany 0 Production Order - China 0 Capacity Change 0 Automation Next Round 3.0 Finance Stock Issue $0 Stock Retire $0 Dividend $2.87 Current Debt $9,300 Bond Issue $0 Bond Retire $6,600

Round 2:

Product Name Cake

Research & Development

Performance 5.9

Size 5.9

Reliability 17,200

Region Kit G C

Marketing - USA

Price $31.75

Promo Budget $1,300

Sales Budget $1,450

Unit Sales Forecast 1700

Marketing - Germany

Price 32.25

Promo Budget $1,200

Sales Budget $1,850

Unit Sales Forecast 550

Marketing - China

Price 0.00

Promo Budget $0

Sales Budget $0

Unit Sales Forecast 0

Production

Production Plant Location USA

Production Order - USA 1,775

Production Order - Germany 575

Production Order - China 0

Capacity Change 500

Automation Next Round 3.6

Finance

Stock Issue $0

Stock Retire $3,000

Dividend $0.00

Current Debt $10,400

Bond Issue $0

Bond Retire $0

Round 3:

Product Name Cake

Research & Development

Performance 6.3

Size 6.3

Reliability 17,000

Region Kit G

Marketing - USA

Price $33.50

Promo Budget $900

Sales Budget $1,200

Unit Sales Forecast 1300

Marketing - Germany

Price 32.00

Promo Budget $650

Sales Budget $1,550

Unit Sales Forecast 450

Marketing - China

Price 0.00

Promo Budget $0

Sales Budget $0

Unit Sales Forecast 0

Production

Production Plant Location USA

Production Order - USA 1,375

Production Order - Germany 575

Production Order - China 0

Capacity Change -450

Automation Next Round 4.5

Finance

Stock Issue $0

Stock Retire $3,300

Dividend $0.00

Current Debt $12,700

Bond Issue $0

Bond Retire $0

Round 4:

Product Name Cake

Research & Development

Performance 6.8

Size 6.8

Reliability 17,250

Region Kit G

Marketing - USA

Price $31.50

Promo Budget $1,900

Sales Budget $2,000

Unit Sales Forecast 1200

Marketing - Germany

Price 31.50

Promo Budget $1,000

Sales Budget $2,000

Unit Sales Forecast 350

Marketing - China

Price 0.00

Promo Budget $0

Sales Budget $0

Unit Sales Forecast 0

Production

Production Plant Location USA

Production Order - USA 1,400

Production Order - Germany 575

Production Order - China 0

Capacity Change 200

Automation Next Round 4.7

Finance

Stock Issue $7,400

Stock Retire $0

Dividend $0.00

Current Debt $2,300

Bond Issue $16,600

Bond Retire $0