Attached (I hope) you will find a portion of the income sratement from Dover Downs (yes, the casino/hotel). Three years are presented 2007-2009. You will notice they have two line items for Revenue ("sales"), use the combined figure if you need it (for example, for 2009, Revenue would be $232,799,000 (note you add three zeros as the statement says at the top "in thousands"). Using the technique of "common-sized analysis" discuss how well or badly Dover Downs controlled two expense items: "Gaming" and "General & administrative". I need to see your calculations. Obviously your analysis is based upon the numbers!