Identify the qualitative & quantitative pros and cons of the production tasting room expansion with and without a restaurant and propose a decision$*$:

a$.$ Does this overall situation fit with KW$\text{'}$s current operations goals?

b$.$ How should your cash flow and ratio analysis be considered in this decision?

"Note: The case goes into significant detail on the various costs associated with the tasting room and restaurant expansion. This detail was provided for managerial accounting analysis to be performed $-$ you are NOT responsible for performing this managerial differential$/$incremental based analysis. Your analysis related to the expansion and restaurant can be limited to a qualitative analysis and quantitatively connecting to your cash flow and ratio analysis

Based on all your analysis and decisions, create an action plan for Kitsch Wines:

a$.$ Consider their current plans of tasting room and restaurant expansion as well as any new recommendations you have.

b$.$ Consider the primary risks associated with your decision and suggest how to mitigate those risks.