Compare WP A.5 to WP A1-4. Do any of the variances, when considered in relation to WP A1-4, raise warning signals?(A.5 is the last two pictures)

If you cannot see the picture please let me know which one is not clear.

35,000 3107,200 Erdinary Extraordinary Gaia (la SUR ME CONTOS Tere Y GT LE Grand Prix Eero Selling Price permit 100.000 100.00 Total sales Revue 33.000. 0 00.650.05 34.218. Total C o de Bold 1584 Selling Price per Unit 100.00 100.000 0.100.104 39.702,648 $29,193,971 Coat per Unit 25.00 22. 066 67 22.53 16.04 Overhead 3101 7 7.101 3228 73.82 Total Cente d 15.573.564 28.06.14 WP 1.3 BRONY'S BIKES COMPARATIVE SCHEDULES OF MANUTACTURING OVERHEAD AND OPERATING EXPONSES For the Years Ended December 31, 20x9 and 20x8 Prepared by: Date: Reviewed by: Date: MANUFACTURING OVERREAD (in thousands of dollars) Year Ended 12/31/20x9 Percent of Sales Year Ended 12/31/20x8 Percent of Sales Indirect Labor Depreciation of Factory Building Depreciation of Factory Equipment Property Taxes Manufacturing Supplies Payroll Taxes and Pringe Benefits Utilities Repairs and Maintenance Miscellaneous $5,500 $2,000 $42.060 $6,000 $15,042 $13,200 $16.100 $1,222 $2,200 1.645 0.605 12.565 1.795 4.495 3.945 4.815 0.365 0.665 $5,300 $2,000 $42,860 $5,800 $14,600 $12,400 $15,600 $1,159 $2,000 1.89. 0.718 15.316 2.075 5.216 5.578 0.416 0.718 $103,324 30.841 5101,719 36.338 OPERATING EXPENSES Selling Expenses : Sales commissions Sales salaries Bad debts expense Product warranty Advertising Miscellaneous selling $16,500 $1,200 $500 $1,139 $3,311 $420 4.935 0.365 0.15$ 0.341 0.99 0.135 $13,800 $1,180 $900 $1,078 $2,522 $146 4.935 0.426 0.324 0.398 0.909 0.056 $23,070 6.898 $19,626 7.016 $7,550 $1,050 $700 $2,245 $800 2.255 0.315 0.215 0.670 0.24 $6,677 $2,200 $700 $2,200 $800 2.380 0.795 0.25 0.795 0.299 General Expenses: Administrative salaries Research and development Patent amortization Payroll taxes and fringe benefits Depreciation-office building Depreciation-office fixtures and equipment Depreciation-autos and trucks Depreciation-warehouses Accounting and legal fees Other professional services Supplies Insurance Printing and postage Gain/loss on disposal of plant asset Miscellaneous administrative $1,875 $320 $10,000 $750 $20 $200 0.565 0.105 2.995 0.22 0.015 0.066 0.135 0.165 -1.198 0.076 $2,260 $300 $10,000 $720 $18 $280 $240 $115 ($3,850) $44 0.815 0.111 3.575 0.265 0.016 0.106 0.096 0.046 -1.385 0.025 $450 $520 ($4,000) $220 $22,700 6.788 $22,704 8.115 $45,770 13.666 $42,330 15.126 The denominator for each expense item is from NP A.1 for 20x8 and 20x3 respectively stated in 00s. Pika's Peak Mountain Bike malaya Bike fatetats and purchased Parte Tires aventory 12/11/20 Tinished Goods Grand Prix Touring Bike Pike'. Pak Mountain Bike 40.89 30.45 W atliner Stationsby Bike Total Finished Goods Inventory Materials and Purchased Parts Raw Material. Inventory Dersleure Inventory Tires Investory Handlebar Inventory Other Purchased Tarta Total Materials and Purchased Parte - Inventory turnover denominator in it from 20x9 From WP A. 2 Sales Reven ita fer cach product line Pika's Peak 20x2 100.000 100.00 $135 100.000 188 100.091 Selling Price pertinet 3335,000,036 50, 659,050 $47,359,789 Total sales Revenge 20 From MA sales Revere Percent 3293 100.000 paits 100.000 Selling Price per Unit $200.000,104 337,783,648 330,926,304 9115,019,179 $59.279.602 320,093,971 Total sales Revenge Prepared by Client BRONT'S BIKES BUDGETED VS. ACTUAL INCOME STATEMENTS POR THE TEAR ENDED DECEGER 31, 2069 Reviewed by: is thousands of dollars) et 20 m favorable aveable ahlLntavarahle) 12/31/2003 5335,000 $302.000 33.000 Sales Revenue Coat of Goode Seldi Beginning Inventories Cost of Good Manufactured che tale 1) $10,142 310.142 3233.174 88,174) Cost of Goode Available for sale Ending Inventories Coat of Goede Bold 3107,200 $29,842 Gross Profit on Sales Operating Expenses (chedule 2) Pinancial Income and Expenses Interest and Dividende Earned in) Loe on Disposal of Investmes Loe on Decline in Market value of 312,300 $3,358) Net Income before Taxes and Extraordinas Items Schedule 1 in thousands of dol Badget 12/31/20 Tavorable favorable v orabinfavorable) 12/31/20 $4,000 Beginning Work in Process Inventories Mawafacturing Coats Reginning Inventories of Materials and Purchased Parte 316,150 $105.400 kvailable for production Ending Inventories of Materials Cont of Materiale Uned in Predeti 94,750 335.600 $103.324 Manufacturing Overhead (Schedule 1 Total Manufacturing Coats Total Work in Process $237,674 1229,150 Ending Work in Process Invente SCHEDULE 1A MANUFACTURING OVERHEAD Actual 12/31/20x9 Indirect Labor Depreciation of Factory Building Depreciation of Factory Equipment Property Taxes Manufacturing Supplies Payroll Taxes and Fringe Benefits Repairs and Maintenance Expense Utilities Miscellaneous $0 Variance as ! Variance of Budget Budget Favorable Favorable 12/31/20x9 Infavorable (Unfavorable) --------- $5,400 ($100) -1.85% $2,000 $0 0.008 $42,000 ($60) -0.14% $6,000 0.00% $15,500 $458 2.95$ $13,000 ($200) -1.54% $1,000 ($222) -22.208 $15,800 ($300) -1.908 $1,900 ($300) -15.796 $5,500 $2,000 $42,060 $6,000 $15,042 $13,200 $1,222 $16,100 $2,200 $103,324 $102,600 ($724) -0.71% SCHEDULE 2 OPERATING EXPENSES (in thousands of dollars) Variance as Variance of Budget Actual Budget Favorable Favorable 12/31/20x9 12/31/20x9 Infavorable (Unfavorable) Selling Expenses : Sales commissions Sales salaries Bad Debts Expense Product warranty Advertising Miscellaneous selling $16,500 $1,200 500 $1,139 $3,311 $420 $15, 100 $1,000 $1,000 $1,100 $3,300 $380 ($1,400) ($200) $500 ($39) ($11) ($40) -9.270 -20.008 50.00 -3.558 -0.338 -10.53% $23,070 $21,880 ($1,190) -5.44% $ 7,550 $1,050 $700 $2,245 $800 $7,400 $1,000 $700 $2,150 $800 ($150) ($50) $0 ($95) $0 -2.038 -5.008 0.00% -4.424 0.008 General Expenses: Administrative salaries Research and development Patent amortization Payroll taxes and fringe benefits Depreciation-office building Depreciation-office fixtures and equipment Depreciation-autos and trucks Depreciation-warehouses Accounting and legal fees Other Professional Services Supplies Insurance Printing and postage Gain/Loss on Disposal of Plant Asse Miscellaneous administrative $1,875 $320 $10,000 $750 $20 $200 $450 $520 ($4,000) $220 $1,860 $330 $10,000 $700 $18 $220 $460 $500 $200 $200 ($15) $10 $0 ($50) ($2) $20 $10 ($20) $4,200 ($20) -0.816 3.038 0.00 -7.14% -11.119 9.09% 2.179 -4.00 2100.000 -10.000 $22,700 $26,538 $3,838 14.466 $45, 770 $48,418 $2,648 5.478 35,000 3107,200 Erdinary Extraordinary Gaia (la SUR ME CONTOS Tere Y GT LE Grand Prix Eero Selling Price permit 100.000 100.00 Total sales Revue 33.000. 0 00.650.05 34.218. Total C o de Bold 1584 Selling Price per Unit 100.00 100.000 0.100.104 39.702,648 $29,193,971 Coat per Unit 25.00 22. 066 67 22.53 16.04 Overhead 3101 7 7.101 3228 73.82 Total Cente d 15.573.564 28.06.14 WP 1.3 BRONY'S BIKES COMPARATIVE SCHEDULES OF MANUTACTURING OVERHEAD AND OPERATING EXPONSES For the Years Ended December 31, 20x9 and 20x8 Prepared by: Date: Reviewed by: Date: MANUFACTURING OVERREAD (in thousands of dollars) Year Ended 12/31/20x9 Percent of Sales Year Ended 12/31/20x8 Percent of Sales Indirect Labor Depreciation of Factory Building Depreciation of Factory Equipment Property Taxes Manufacturing Supplies Payroll Taxes and Pringe Benefits Utilities Repairs and Maintenance Miscellaneous $5,500 $2,000 $42.060 $6,000 $15,042 $13,200 $16.100 $1,222 $2,200 1.645 0.605 12.565 1.795 4.495 3.945 4.815 0.365 0.665 $5,300 $2,000 $42,860 $5,800 $14,600 $12,400 $15,600 $1,159 $2,000 1.89. 0.718 15.316 2.075 5.216 5.578 0.416 0.718 $103,324 30.841 5101,719 36.338 OPERATING EXPENSES Selling Expenses : Sales commissions Sales salaries Bad debts expense Product warranty Advertising Miscellaneous selling $16,500 $1,200 $500 $1,139 $3,311 $420 4.935 0.365 0.15$ 0.341 0.99 0.135 $13,800 $1,180 $900 $1,078 $2,522 $146 4.935 0.426 0.324 0.398 0.909 0.056 $23,070 6.898 $19,626 7.016 $7,550 $1,050 $700 $2,245 $800 2.255 0.315 0.215 0.670 0.24 $6,677 $2,200 $700 $2,200 $800 2.380 0.795 0.25 0.795 0.299 General Expenses: Administrative salaries Research and development Patent amortization Payroll taxes and fringe benefits Depreciation-office building Depreciation-office fixtures and equipment Depreciation-autos and trucks Depreciation-warehouses Accounting and legal fees Other professional services Supplies Insurance Printing and postage Gain/loss on disposal of plant asset Miscellaneous administrative $1,875 $320 $10,000 $750 $20 $200 0.565 0.105 2.995 0.22 0.015 0.066 0.135 0.165 -1.198 0.076 $2,260 $300 $10,000 $720 $18 $280 $240 $115 ($3,850) $44 0.815 0.111 3.575 0.265 0.016 0.106 0.096 0.046 -1.385 0.025 $450 $520 ($4,000) $220 $22,700 6.788 $22,704 8.115 $45,770 13.666 $42,330 15.126 The denominator for each expense item is from NP A.1 for 20x8 and 20x3 respectively stated in 00s. Pika's Peak Mountain Bike malaya Bike fatetats and purchased Parte Tires aventory 12/11/20 Tinished Goods Grand Prix Touring Bike Pike'. Pak Mountain Bike 40.89 30.45 W atliner Stationsby Bike Total Finished Goods Inventory Materials and Purchased Parts Raw Material. Inventory Dersleure Inventory Tires Investory Handlebar Inventory Other Purchased Tarta Total Materials and Purchased Parte - Inventory turnover denominator in it from 20x9 From WP A. 2 Sales Reven ita fer cach product line Pika's Peak 20x2 100.000 100.00 $135 100.000 188 100.091 Selling Price pertinet 3335,000,036 50, 659,050 $47,359,789 Total sales Revenge 20 From MA sales Revere Percent 3293 100.000 paits 100.000 Selling Price per Unit $200.000,104 337,783,648 330,926,304 9115,019,179 $59.279.602 320,093,971 Total sales Revenge Prepared by Client BRONT'S BIKES BUDGETED VS. ACTUAL INCOME STATEMENTS POR THE TEAR ENDED DECEGER 31, 2069 Reviewed by: is thousands of dollars) et 20 m favorable aveable ahlLntavarahle) 12/31/2003 5335,000 $302.000 33.000 Sales Revenue Coat of Goode Seldi Beginning Inventories Cost of Good Manufactured che tale 1) $10,142 310.142 3233.174 88,174) Cost of Goode Available for sale Ending Inventories Coat of Goede Bold 3107,200 $29,842 Gross Profit on Sales Operating Expenses (chedule 2) Pinancial Income and Expenses Interest and Dividende Earned in) Loe on Disposal of Investmes Loe on Decline in Market value of 312,300 $3,358) Net Income before Taxes and Extraordinas Items Schedule 1 in thousands of dol Badget 12/31/20 Tavorable favorable v orabinfavorable) 12/31/20 $4,000 Beginning Work in Process Inventories Mawafacturing Coats Reginning Inventories of Materials and Purchased Parte 316,150 $105.400 kvailable for production Ending Inventories of Materials Cont of Materiale Uned in Predeti 94,750 335.600 $103.324 Manufacturing Overhead (Schedule 1 Total Manufacturing Coats Total Work in Process $237,674 1229,150 Ending Work in Process Invente SCHEDULE 1A MANUFACTURING OVERHEAD Actual 12/31/20x9 Indirect Labor Depreciation of Factory Building Depreciation of Factory Equipment Property Taxes Manufacturing Supplies Payroll Taxes and Fringe Benefits Repairs and Maintenance Expense Utilities Miscellaneous $0 Variance as ! Variance of Budget Budget Favorable Favorable 12/31/20x9 Infavorable (Unfavorable) --------- $5,400 ($100) -1.85% $2,000 $0 0.008 $42,000 ($60) -0.14% $6,000 0.00% $15,500 $458 2.95$ $13,000 ($200) -1.54% $1,000 ($222) -22.208 $15,800 ($300) -1.908 $1,900 ($300) -15.796 $5,500 $2,000 $42,060 $6,000 $15,042 $13,200 $1,222 $16,100 $2,200 $103,324 $102,600 ($724) -0.71% SCHEDULE 2 OPERATING EXPENSES (in thousands of dollars) Variance as Variance of Budget Actual Budget Favorable Favorable 12/31/20x9 12/31/20x9 Infavorable (Unfavorable) Selling Expenses : Sales commissions Sales salaries Bad Debts Expense Product warranty Advertising Miscellaneous selling $16,500 $1,200 500 $1,139 $3,311 $420 $15, 100 $1,000 $1,000 $1,100 $3,300 $380 ($1,400) ($200) $500 ($39) ($11) ($40) -9.270 -20.008 50.00 -3.558 -0.338 -10.53% $23,070 $21,880 ($1,190) -5.44% $ 7,550 $1,050 $700 $2,245 $800 $7,400 $1,000 $700 $2,150 $800 ($150) ($50) $0 ($95) $0 -2.038 -5.008 0.00% -4.424 0.008 General Expenses: Administrative salaries Research and development Patent amortization Payroll taxes and fringe benefits Depreciation-office building Depreciation-office fixtures and equipment Depreciation-autos and trucks Depreciation-warehouses Accounting and legal fees Other Professional Services Supplies Insurance Printing and postage Gain/Loss on Disposal of Plant Asse Miscellaneous administrative $1,875 $320 $10,000 $750 $20 $200 $450 $520 ($4,000) $220 $1,860 $330 $10,000 $700 $18 $220 $460 $500 $200 $200 ($15) $10 $0 ($50) ($2) $20 $10 ($20) $4,200 ($20) -0.816 3.038 0.00 -7.14% -11.119 9.09% 2.179 -4.00 2100.000 -10.000 $22,700 $26,538 $3,838 14.466 $45, 770 $48,418 $2,648 5.478