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Industry COGS/Sales R&D/Sales Advertising/Sales Interest/Sales Net Income/Sales A B C 80% 58% n/a 0% 7% 0.1% not defined 3% 0.1% 0.9% 1% 6% 2.5% 10%

Industry COGS/Sales R&D/Sales Advertising/Sales Interest/Sales Net Income/Sales A B C 80% 58% n/a 0% 7% 0.1% not defined 3% 0.1% 0.9% 1% 6% 2.5% 10% 10% Return on Assets 8.5% 10.6% 7.2% Inventory Turnover 5.5 4 n/a Accounts Receivable Turnover 100 6 9 Long-term Debt/Equity 60% 50% 40% n/a not applicable Identify which industry each of the companies A, B, and C operate in. Give two reasons for each of your selections

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