B w H J G 20x3 21.0 7.0 1.4 1.4 1.2 2.5 1.5 1.8 1.2 3.0 20x4 22.0 7.0 1.3 1.3 1.3 3.1 1.5 1.7 1.8 3.0 K 2005 25.0 8.0 1.5 1.5 2.0 3.0 2.0 1.5 1.5 4.0 IS 20x3 20x4 2005 A B C D E F 6 20x1 20x2 7 Sales 15.4 18.0 8 Direct Labor 5.0 6.5 9 Operating Supplies 1.0 1.2 10 Administrative 1.2 1.3 11 Marketing 0.8 0.9 12 Maintenance 2.1 2.3 13 Utilities 1.3 1.2 14 Fixed Charges 2.0 1.9 15 Income Taxes 0.4 1.0 16 Net Income 1.6 1.7 17 18 19 20 ANSWER 21 20x1 20x2 22 Sales 23 Direct Labor 24 Operating Supplies 25 Administrative 26 Marketing 27 Maintenance 28 Utilities 29 Fixed Charges 30 Income Taxes 31 Net Income 32 33 34 Which two significant trends require management's attention? 35 a Sales 36 b. Direct Labor 37 c. Operating Supplies 38 d. Administrative 39 e. Marketing 40 f. Maintenance 41 g. Utilities 42 h. Fixed Charges 43 i. Income Taxes 44 i. Net Income 45 ANSWER 1 46 ANSWER 2