In preparing for an audit of the retail footwear division of a major retail organization, the auditor gathered the following information about the organization's stores:

All Northeast Southwest Mid-Central Stores Region Region Region Average sales per store 736, 000 $ 840, 760, 000 000 $ 630, 000 Average cost of goods sold per store 375, 420, $ 325, 000 000 000 $ 395, 000 Number of stores 48 13 18 17 Average square feet per store 1,80 2,20 1,85 1,55 0 0 0 0 Average sales per full-time employee $ 137 000 $ 152, $ 140, 122, 000 000 $ 000 Average wage related expense per store $ 98,0 $ 102, $ 82.0 112, 00 000 00 000 Average net profit contribution per store $ 238, 000 $ 285, 320, 000 $ 115, 000 000