District 1 ($000)	District 2 ($000)	District 3 ($000)	District 4 ($000)	District 5 ($000)
sales	16,400	19,000	20,900	27,500	16,800
cost of goods sold	9,840	11,020	12,958	16,500	9,240
compensations	1,230	1,620	1,470	2,280	1,260
transportation	82	134	84	140	100
lodging and meals	34	60	32	82	42
telephone	16	20	24	28	18
entertainment	20	16	30	24	24
training	160	190	210	250	220
district accounts receivable	2,340	2,800	2,900	4,840	2,300
district inventory	4,000	7,000	6,400	10,500	5,000
number of sales people	16	18	22	24	20
sales quota	16,200	19,500	20,500	28,250	16,600
sales last year	15,000	18,500	20,500	27,850	16,400
industry sales	52,904	59,376	61,472	91,667	60,000

Preform a productivity analysis and provide your assessment of problems and good performance.