Assuming the role of an analyst, tasked by Kimi Ford with reviewing Joanna Cohen's analysis, you will write a formal executive summary detailing your evaluation. This evaluation should be focused on the variables, estimates and assumptions Kimi used that resulted in a Cost of Capital for Nike. Make recommendations for changes in the variables based on your analysis. Calculate a revised Cost of Capital and consider how the revised cost would affect the value of Nike. As with all written communication, assume your work will be circulated widely - anyone from analysts to executive leaderships as well as to Joanna Cohen. As with any evaluation, especially one involving complicated numerical data, clarity is critical to a reader's understanding and retention of the information provided