Balance Sheet Survey	Andrews	Baldwin	Chester	Digby
Cash	$18,575	$55,565	$52,573	$53,780
Accounts Receivable	$11,631	$16,984	$20,720	$14,830
Inventory	$257	$14,047	$19,928	$9,561
Total Current Assets	$30,463	$86,595	$93,221	$78,172
Plant and equipment	$85,064	$280,920	$159,260	$264,700
Accumulated Depreciation	($51,299)	($108,209)	($70,939)	($114,009)
Total Fixed Assets	$33,765	$172,711	$88,321	$150,691
Total Assets	$64,229	$259,306	$181,542	$228,863
Accounts Payable	$3,940	$9,892	$11,844	$8,045
Current Debt	$0	$36,006	$30,560	$31,849
Total Current Liabilities	$3,940	$45,898	$42,404	$39,894
Long Term Debt	$15,909	$95,832	$32,346	$92,928
Total Liabilities	$19,849	$141,730	$74,750	$132,822
Common Stock	$9,681	$57,991	$11,756	$54,953
Retained Earnings	$34,699	$59,584	$95,035	$41,087
Total Equity	$44,380	$117,576	$106,792	$96,041
Total Liabilities & Owners' Equity	$64,229	$259,306	$181,542	$228,863

Income Statement Survey	Andrews	Baldwin	Chester	Digby
Sales	$141,515	$206,635	$252,092	$180,433
Variable Costs (Labor, Material, Carry)	$76,352	$124,758	$144,188	$104,069
Contribution Margin	$65,163	$81,877	$107,904	$76,364
Depreciation	$5,671	$18,728	$10,617	$17,647
SGA (R&D, Promo, Sales, Admin)	$19,149	$21,928	$14,280	$15,975
Other (Fees, Writeoffs, TQM, Bonuses)	($5,651)	$5,013	$6,065	$4,702
EBIT	$45,995	$36,207	$76,941	$38,040
Interest (Short term, Long term)	$1,831	$17,374	$7,281	$16,539
Taxes	$15,457	$6,591	$24,381	$7,525
Profit Sharing	$574	$245	$906	$280
Net Profit	$28,132	$11,996	$44,374	$13,696

Which company has the most efficient SG&A/ Sales ratio? Select: 1 Save Answer Chester Baldwin Andrews Digby