District 1 (5000) District 2 District 3 District 4 District 5 (5000) ($000) ($000) ($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 Compensation 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 2,340 2,800 2,900 4,840 2,300 receivable District inventory 4,000 7,000 6,400 10,500 5,000 Number of salespeople 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 52,90+ 59,376 61,472 91,667 60,000