Here is the link to my blank Techno worksheet. Notice that it now has a new tab = "Alternative Bases". This is a guide - do your work in your own sheet. https://docs.google.com/spreadsheets/d/1kTBacCvM30K3AcBtN1wa7VwjtVBhMKMddBX-ykgMnUw/edit? usp=sharing What you want to do is: 1. Use YOUR worksheet that you already created (you did that, right?). 2. Copy the part of your sheet including the allocation and the income statement at the bottom. 3. Paste 2 copies below your original work (like the new tab in my worksheet) 4. redo the allocation, using Direct Material Costs instead of Direct Labor Hours. Doing this should significantly change the profitability of HD's versus 4K's without changing the total profits. 5. Redo the allocation again, using Direct Margin (Income) from inside the income statement. Notice we can do this because up to the DMI, nothing changes in each copy of the income statement. Again, this should change the profitability of HD's versus 4K's without changing the total profits. 6. Submit a link to your work