Dysan and Xiama are two franchises of Shine Corp selling different products in different geographical location. Dysan focuses in the manufacturing and selling the hand-held vaccum cleaner in the European market, whereas Xiama is rather known to be the market leader in the electronical devices in the East Asian market. The following table details Dysan and Xiama's planned operating results for 2023 (in million). Operating results Dysan Xiama Sales revenue Cost of goods sold Selling and administrative expense