number should be indicated in a parenthesis, for example (1).

($ in millions)	CORP A		CORP B		CORP C
	2012		2012		2012
	Amount	CS%	Amount	CS%	Amount	CS%
Sales revenue	$4,079.2	Blank 1 %	$15,035.7	Blank 2 %	$38,826.0	Blank 3 %
Cost of goods sold (COGS)	2,939.5	Blank 4 %	9,579.5	Blank 5 %	15,777.0	Blank 6 %
Gross profit	$Blank 7	Blank 8 %	$Blank 9	Blank 10 %	$Blank 11	Blank 12 %
Selling, genl, adm expense (SGA)	959.7	Blank 13 %	2,730.2	Blank 14 %	5,688.0	Blank 15 %
Research and development (R&D)	0.0	0.0%	0.0	0.0%	5,145.0	13.3%
Depreciation and amortization	0.0	0.0%	0.0	0.0%	126.0	0.3%
Other operating expenses	6.6	0.2%	105.0	0.7%	0.0	0.0%
Interest expense	14.3	0.4%	434.6	2.9%	19.0	0.0%
Investment income	0.0	0.0%	2.4	0.0%	577.0	1.5%
Other revenues (expenses)	0.0	0.0%	2.7	0.0%	(38.0)	(0.1)%
Provision for income tax	58.1	1.4%	850.4	5.7%	3,946.0	10.2%
Nonrecurring items - expense	0.0	0.0%	498.1	3.3%	0.0	0.0%
Net income	$Blank 16	Blank 17 %	$Blank 18	Blank 19 %	$Blank 20	Blank 21 %

Answer the following questions by using the Company Codes (A, B, or C as noted above).

Which company has the primarily the lowest GP%? Blank 22

Which has the lowest ROS? Blank 23

Which company appears to have the most debt? Blank 24

Which company spends more money on R & D? Blank 25

Which company has the highest percentage of SGA in relation to their revenue? Blank 26