a. Structure of Manufacturing Cost: In one paragraph, compare the structure of manufacturing costs for each firm.

b. Gross Margin Comparison: In one to two paragraphs, explain why the levels and variability of the gross margin percentages differ for these two firms for Year +1 through Year +5. Provide an example comparing the effect of the change in gross margin. (For example, if gross margin changed from 25% to 35%, what would it mean for each company?)

\f[5 amunls in millions} All Steel Sales Cost of products sold Gross prot Gross margin Motor Sales Cost of products sold Gross prot Gross margin Year3 $4,042 53,33? 5 155 3.5% $6,265 $5,997 5 269 4.3% Year 4 3 5,21? 5 4.554 5 663 121% $11,377 5 9.129 5 2,243 19.3%