In order to monitor the performance of an organization, and as a basis for a value added PBR (Payment By Results) scheme, calculate some value-added ratios for each of the following using whichever of the given data are relevant.

Explain your ratios and comment on the results.

Case	A	B	C
No. of employees	216	202	195
Net sales (including changes in stocks)	2 562 100	2 884 600	3 600 500
Cost of materials	1 000 000	1 000 000	1 000 750
Wages and Salaries	800 500	750 750	1 100 000
Profit	250 000	175 000	300 000
Fixed assets	1 500 000	500 000	575 000
Current assets	1 500 000	500 000	575 000