Linden Corp. has a 10% market share in its industry. Below are income statements ($millions) for Linden and for the industry.

	Linden		Industry
Sales	$6,000		$64,000
Cost of goods sold	3,200		33,650
Gross margin	$2,800		$30,350
Expenses:
Sales and marketing	$ 430		$ 3,850
Engineering	225		2,650
Finance and administration	650		4,560
Total expenses	$ 1,305		$ 11,060
EBIT	$ 1,495		$ 19,290
Interest expense	230		4,500
EBT	$ 1,265		$ 14,790
Tax	500		5,620
Net income	$ 765		$ 9,170

Develop common size income statements for Linden and the industry as a whole.

What areas should management focus on to improve performance, and what kind of issues should be examined or looked for in each area?