Cardinal Products hired a new marketing manager early this year. After an informal consumer survey, the marketing manager decided to lower the firm's selling price by 10% and increase television advertising. The operating results at year-end were disappointing. The marketing manager prepared the following analysis for the president. "As you can see, " the marketing manager reported. "The major problem is due to inefficiencies in production. My plan would have worked if production had kept its costs in line." Required: Prepare a more accurate analysis of operations. What is the real source of the disappointing results