Please see questions and balance sheet in attached files.

Top " Round: 4 Dec. 31, 2018 Andrews student Student: Rui Hou Baldwin Chester Digby Selected Financial Statistics ROS Asset Turnover ROA Leverage (Assets/Equity) ROE Emergency Loan Sales EBIT Profits Cumulative Profit SG&A / Sales Contrib. Margin % COMP-XM INQUIRER Top Andrews -33.4% 0.43 -14.5% -10.1 -146.0% $176,572,111 $98,336,847 ($9,563,743) ($32,796,337) ($95,231,447) 18.2% 18.5% Baldwin 5.8% 0.82 4.8% 2.2 10.5% $0 $213,650,214 $36,252,452 $12,430,302 $23,452,344 10.1% 38.4% Chester 18.4% 1.44 26.5% 1.7 44.8% $0 $281,103,346 $88,648,662 $51,755,600 $115,364,019 5.1% 42.7% Digby 6.5% 0.75 4.9% 2.4 11.8% $0 $172,785,010 $34,400,158 $11,251,621 $14,185,780 9.3% 42.6% Page 1 Round: 4 Stocks & Bonds December 31 , 2018 Stock Market Summary Company Andrews Baldwin Chester Digby Close Change Shares $1.00 $51.48 $200.13 $36.54 $0.00 $12.84 $72.80 $14.08 2,264,892 3,138,926 1,882,118 3,486,520 MarketCap Book Value ($M) $2 ($9.92) $162 $37.65 $377 $61.44 $127 $27.45 EPS Dividend Yield P/E ($14.48) $3.96 $27.50 $3.23 $0.00 $0.45 $20.32 $1.89 0.0% 0.9% 10.2% 5.2% -0.1 13.0 7.3 11.3 Bond Market Summary Company Series# Face Yield Close$ S&P 11.2S2021 11.9S2022 12.7S2026 14.6S2027 $8,837,000 $7,072,000 $10,000,000 $11,000,000 12.4% 13.2% 14.4% 15.1% 90.69 90.35 88.45 96.69 DDD DDD DDD DDD 12.4S2022 11.9S2024 12.5S2025 13.1S2026 13.8S2027 $283,067 $15,689,911 $17,785,485 $36,737,194 $25,085,155 12.9% 12.8% 13.2% 13.5% 13.7% 96.19 92.94 94.81 97.19 100.50 CCC CCC CCC CCC CCC 11.2S2024 11.5S2025 11.7S2026 12.5S2027 $1,642,502 $1,278,536 $18,542,272 $12,211,202 11.7% 11.9% 12.0% 12.3% 95.91 96.83 97.53 101.59 BBB BBB BBB BBB 11.3S2021 12.5S2022 12.5S2023 12.5S2024 12.9S2025 13.4S2026 14.1S2027 $256,932 $14,665,611 $7,987,653 $9,474,381 $14,417,355 $34,603,544 $18,382,566 12.1% 13.1% 13.2% 13.3% 13.6% 13.8% 14.1% 93.51 95.35 94.52 93.80 94.87 96.76 100.00 CC CC CC CC CC CC CC Andrews Baldwin Chester Digby Next Year's Prime Rate 9.00% COMP-XM INQUIRER Page 2 Top Financial Summary Cash Flow Statement Survey Round: 4 December 31, 2018 Andrews Baldwin Chester Digby ($32,796) $12,430 $51,756 $11,252 $9,405 $0 $18,717 ($835) $10,844 ($156) $18,348 ($771) $267 ($32,502) $6,200 ($49,426) ($73) $1,588 ($1,853) $29,974 $1,285 ($3,159) ($3,134) $57,437 ($2,002) $9,249 ($1,782) $34,293 $0 $0 $0 $0 $0 ($1,401) ($38,249) ($6,604) Cash flows from operating activities Net Income (Loss) Adjustment for non-cash items: Depreciation Extraordinary gains/losses/writeoffs Changes in current assets and liabilities: Accounts payable Inventory Accounts receivable Net cash from operations Cash flows from investing activities Plant improvements (net) Cash flows from financing activities Dividends paid Sales of common stock Purchase of common stock Cash from long term debt issued Early retirement of long term debt Retirement of current debt Cash from current debt borrowing Cash from emergency loan $100 $0 $0 $0 ($154,821) $27,575 $176,572 $0 $0 $0 ($13,247) ($30,031) $35,565 $0 $0 ($4,255) $0 ($6,413) ($21,181) $32,746 $0 $0 $0 $0 ($9,389) ($32,597) $28,824 $0 Net cash from financing activities $49,426 ($9,114) ($37,352) ($19,766) $0 $20,861 $20,084 $14,526 Balance Sheet Survey Cash Accounts Receivable Inventory Total Current Assets Andrews $0 $9,430 $157,813 $167,243 Baldwin $52,774 $17,560 $16,841 $87,176 Chester $61,131 $23,104 $19,541 $103,776 Digby $49,436 $14,202 $8,162 $71,799 Plant and equipment Accumulated Depreciation Total Fixed Assets $141,080 ($82,031) $59,049 $280,749 ($108,086) $172,663 $162,660 ($71,092) $91,568 $275,216 ($115,393) $159,823 Total Assets $226,292 $259,838 $195,344 $231,623 Accounts Payable Current Debt Long Term Debt Total Liabilities $7,700 $204,147 $36,909 $248,756 $10,523 $35,565 $95,581 $141,669 $13,295 $32,746 $33,675 $79,716 $7,311 $28,824 $99,788 $135,924 Common Stock Retained Earnings Total Equity $17,887 ($40,351) ($22,464) $57,203 $60,966 $118,169 $11,191 $104,437 $115,628 $58,159 $37,540 $95,699 Total Liabilities & Owners' Equity $226,292 $259,838 $195,344 $231,623 Income Statement Survey Sales Variable Costs (Labor, Material, Carry) Depreciation SGA (R&D, Promo, Sales, Admin) Other (Fees, Writeoffs, TQM, Bonuses) EBIT Interest (Short term, Long term) Taxes Profit Sharing Net Profit Andrews $98,337 $80,116 $9,405 $17,924 $455 ($9,564) $40,892 ($17,660) $0 ($32,796) Baldwin $213,650 $131,641 $18,717 $21,676 $5,364 $36,252 $16,739 $6,830 $254 $12,430 Chester $281,103 $160,946 $10,844 $14,410 $6,254 $88,649 $7,400 $28,437 $1,056 $51,756 Digby $172,785 $99,185 $18,348 $15,983 $4,870 $34,400 $16,737 $6,182 $230 $11,252 Net change in cash position COMP-XM INQUIRER Page 3 Top Production Analysis Round: 4 December 31, 2018 Production Information Name Primary Segme nt Units Sold Unit Inven Revisio Age tory n Date Dec.31 Apple Core 1,434 2,137 Agape Nano 346 Abby Elite 1,389 Alan 0 5/26/20 18 4/8/201 1,163 8 3/8/201 1,952 8 1/26/20 4,015 18 Buddy Thrift 1,616 148 Bat Thrift 1,769 153 Beetle Nano 1,803 288 Bill Elite 1,206 289 Boat Core 1,610 154 Best Core 1,864 134 Cure Nano 2,364 Camp Elite 1,817 Cent Nano 1,844 Clack Elite 1,911 Dune Thrift 2,392 Dart Thrift 2,409 Dell Core 2,133 Dim Core 2,069 12/20/2 017 12/7/20 15 12/21/2 018 12/21/2 018 10/25/2 018 12/14/2 018 9/13/20 18 8/21/20 0 18 8/13/20 525 18 8/21/20 438 18 12 5/16/20 18 4/30/20 165 18 12/14/2 188 018 12/14/2 204 018 162 MTBF Pfmn Coord 1.5 16000 2.2 Size Coord 2nd Auto Shift & mation Capacit Contr. OverNext y Next Marg. time Round Round Price Material Cost Labor Cost Plant Utiliz. 11.3 8.7 $26.00 $7.91 $8.09 24% 7% 4.5 1,500 106% 18000 12.4 5.0 $40.00 $10.15 $7.85 30% 0% 4.5 1,028 58% 2.4 24000 15.0 7.6 $34.00 $11.77 $9.61 25% 40% 4.0 1,214 139% 5.1 20000 12.3 14.0 $23.00 $8.41 $6.04 0% 0% 6.0 1,630 91% 3.2 14000 8.8 11.2 $15.00 $5.93 $1.24 49% 0% 10.0 1,250 99% 4.1 16000 9.7 10.3 $17.00 $7.14 $1.36 43% 0% 9.9 1,743 85% 1.0 18000 13.9 3.1 $28.00 $11.83 $6.15 35% 100% 7.0 993 198% 1.0 20000 17.3 5.9 $34.00 $12.62 $5.52 45% 31% 7.0 993 130% 1.0 16000 11.7 8.1 $19.00 $8.63 $5.40 26% 44% 7.2 1,145 143% 1.0 16000 11.4 8.5 $20.00 $8.38 $4.59 36% 96% 8.0 1,021 194% 1.3 23000 14.6 2.9 $34.00 $13.04 $6.63 43% 100% 7.0 1,200 198% 1.6 25000 17.7 5.4 $34.00 $13.82 $6.63 40% 100% 7.0 850 198% 1.4 23000 15.0 2.6 $37.00 $13.28 $6.48 44% 79% 7.0 1,200 177% 1.3 25000 17.5 5.1 $37.00 $13.83 $6.11 44% 43% 7.0 1,400 141% 2.7 17000 9.1 10.9 $15.00 $6.69 $1.48 44% 41% 10.0 1,700 140% 2.7 17000 9.3 10.7 $15.00 $6.82 $1.44 43% 30% 10.0 1,846 129% 1.6 18000 11.8 7.5 $23.00 $9.03 $4.42 40% 41% 8.0 1,350 139% 1.6 20000 12.5 8.0 $25.00 $9.64 $4.14 43% 16% 8.0 1,600 114% COMP-XM INQUIRER Page 4 Top Thrift Market Segment Analysis Round: 4 December 31, 2018 Thrift Statistics Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry 7,743 7,743 25.8% Next Year's Segment Growth Rate 11.0% Thrift Customer Buying Criteria Expectations 1. 2. 3. 4. Price Reliability Ideal Position Age $14.00 - 26.00 MTBF 14000-20000 Pfmn 8.8 Size 11.2 Ideal Age = 3.0 Importanc e 55% 20% 15% 10% Perceptual Map for Thrift Segment Top Products in Thrift Segment Name Dune Dart Buddy Bat Best Boat Apple Dell Market Share 30% 29% 20% 16% 4% 1% 1% 0% Units Sold to Seg 2,297 2,242 1,572 1,210 277 85 57 5 COMP-XM INQUIRER Top Revision Stock Date Out 5/16/2018 4/30/2018 12/20/2017 12/7/2015 12/14/2018 10/25/2018 5/26/2018 12/14/2018 Pfmn Coord 9.1 9.3 8.8 9.7 11.4 11.7 11.3 11.8 Size Coord 10.9 10.7 11.2 10.3 8.5 8.1 8.7 7.5 List Price $15.00 $15.00 $15.00 $17.00 $20.00 $19.00 $26.00 $23.00 MTBF 17000 17000 14000 16000 16000 16000 16000 18000 Age Dec.31 2.68 2.65 3.25 4.11 0.96 1.03 1.54 1.56 Promo Budget $1,300 $1,300 $1,200 $1,200 $1,200 $1,200 $2,300 $1,300 Cust. Awareness 83% 83% 72% 72% 62% 67% 100% 83% Cust. Sales AccessBudget ibility $1,600 83% $1,600 83% $1,000 78% $1,000 78% $900 78% $900 78% $1,000 67% $1,400 83% Dec. Cust. Survey 69 67 46 36 2 0 1 0 Page 5 Core Market Segment Analysis Round: 4 December 31, 2018 Core Statistics Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry 9,775 9,775 32.6% Next Year's Segment Growth Rate 10.0% Core Customer Buying Criteria Expectations 1. 2. 3. 4. Price Age Reliability Ideal Position Importanc e 46% 20% 18% 16% $20.00 - 32.00 Ideal Age = 2.0 MTBF 16000-22000 Pfmn 12.1 Size 7.9 Perceptual Map for Core Segment Top Products in Core Segment Name Dell Dim Best Boat Apple Bat Abby Dart Dune Buddy Market Share 22% 21% 16% 16% 14% 6% 2% 2% 1% 0% Units Sold to Seg 2,122 2,058 1,587 1,525 1,377 559 241 167 95 44 COMP-XM INQUIRER Top Revision Stock Date Out 12/14/2018 12/14/2018 12/14/2018 10/25/2018 5/26/2018 12/7/2015 3/8/2018 4/30/2018 5/16/2018 12/20/2017 Pfmn Coord 11.8 12.5 11.4 11.7 11.3 9.7 15.0 9.3 9.1 8.8 Size Coord 7.5 8.0 8.5 8.1 8.7 10.3 7.6 10.7 10.9 11.2 List Price $23.00 $25.00 $20.00 $19.00 $26.00 $17.00 $34.00 $15.00 $15.00 $15.00 MTBF 18000 20000 16000 16000 16000 16000 24000 17000 17000 14000 Age Dec.31 1.56 1.57 0.96 1.03 1.54 4.11 2.36 2.65 2.68 3.25 Promo Budget $1,300 $1,300 $1,200 $1,200 $2,300 $1,200 $1,500 $1,300 $1,300 $1,200 Cust. Awareness 83% 83% 62% 67% 100% 72% 98% 83% 83% 72% Cust. Sales AccessBudget ibility $1,400 81% $1,400 81% $900 73% $900 73% $1,000 89% $1,000 73% $4,000 89% $1,600 81% $1,600 81% $1,000 73% Dec. Cust. Survey 53 52 39 37 33 10 6 3 2 0 Page 6 Nano Market Segment Analysis Round: 4 December 31, 2018 Nano Statistics Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry 6,162 6,162 20.6% Next Year's Segment Growth Rate 14.0% Nano Customer Buying Criteria Expectations 1. 2. 3. 4. Ideal Position Price Age Reliability Pfmn 14.0 Size 2.8 $28.00 - 40.00 Ideal Age = 1.0 MTBF 18000-24000 Importanc e 35% 27% 20% 18% Perceptual Map for Nano Segment Top Products in Nano Segment Name Cure Beetle Cent Agape Abby Clack Dell Dim Market Share 35% 29% 29% 5% 1% 0% 0% 0% Units Sold to Seg 2,146 1,783 1,781 337 85 20 6 4 Revision Stock Date Out 9/13/2018 12/21/2018 8/13/2018 4/8/2018 3/8/2018 8/21/2018 12/14/2018 12/14/2018 Pfmn Size Coord Coord 14.6 2.9 13.9 3.1 15.0 2.6 12.4 5.0 15.0 7.6 17.5 5.1 11.8 7.5 12.5 8.0 List Price $34.00 $28.00 $37.00 $40.00 $34.00 $37.00 $23.00 $25.00 MTBF 23000 18000 23000 18000 24000 25000 18000 20000 Age Dec.31 1.27 1.02 1.36 2.19 2.36 1.35 1.56 1.57 Promo Budget $1,400 $1,200 $1,400 $2,100 $1,500 $1,400 $1,300 $1,300 Cust. Awareness 92% 73% 92% 94% 98% 91% 83% 83% COMP-XM INQUIRER Cust. Sales AccessBudget ibility $1,100 80% $2,400 74% $1,000 80% $1,000 56% $4,000 56% $1,000 80% $1,400 12% $1,400 12% Dec. Cust. Survey 66 56 51 9 0 0 0 0 Page 7 Top Elite Market Segment Analysis Round: 4 December 31, 2018 Elite Statistics Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry 6,295 6,295 21.0% Next Year's Segment Growth Rate 16.0% Elite Customer Buying Criteria Expectations 1. 2. 3. 4. Age Price Ideal Position Reliability Ideal Age = 0.0 $30.00 - 42.00 Pfmn 17.2 Size 6.0 MTBF 20000-26000 Importanc e 34% 24% 22% 20% Perceptual Map for Elite Segment Top Products in Elite Segment Name Clack Camp Bill Abby Cure Cent Beetle Agape Dim Market Share 30% 29% 19% 17% 3% 1% 0% 0% 0% Units Sold to Seg 1,891 1,817 1,206 1,062 218 63 20 9 7 Revision Stock Date Out 8/21/2018 8/21/2018 YES 12/21/2018 3/8/2018 9/13/2018 8/13/2018 12/21/2018 4/8/2018 12/14/2018 Pfmn Size Coord Coord 17.5 5.1 17.7 5.4 17.3 5.9 15.0 7.6 14.6 2.9 15.0 2.6 13.9 3.1 12.4 5.0 12.5 8.0 List Price $37.00 $34.00 $34.00 $34.00 $34.00 $37.00 $28.00 $40.00 $25.00 MTBF 25000 25000 20000 24000 23000 23000 18000 18000 20000 Age Dec.31 1.35 1.63 1.03 2.36 1.27 1.36 1.02 2.19 1.57 Promo Budget $1,400 $1,400 $1,200 $1,500 $1,400 $1,400 $1,200 $2,100 $1,300 Cust. Awareness 91% 92% 72% 98% 92% 92% 73% 94% 83% COMP-XM INQUIRER Cust. Sales AccessBudget ibility $1,000 87% $1,000 87% $2,400 74% $4,000 59% $1,100 87% $1,000 87% $2,400 74% $1,000 59% $1,400 5% Dec. Cust. Survey 50 54 37 25 0 0 0 0 0 Page 8 Top Market Share Report Round: 4 December 31, 2018 Actual Market Share in Units Thrift Industry Unit Sales % of Market Apple Agape Abby Total 7,743 Core 9,775 Nano 6,162 Elite Potential Market Share in Units Total 6,295 29,974 25.8% 32.6% 20.6% 21.0% 100.0% 0.7% 14.1% 2.5% 0.7% 16.6% Thrift Units Demanded % of Market Core Nano Elite Total 7,743 9,775 6,162 6,295 29,974 25.8% 32.6% 20.6% 21.0% 100.0% 0.7% 14.1% 5.4% 1.4% 6.8% 0.1% 16.4% 16.6% 4.8% 5.5% 0.1% 1.4% 16.9% 6.8% 17.0% 1.1% 4.6% 10.6% Apple Agape Abby Total 0.7% 2.5% 16.6% Buddy 20.3% 0.4% 6.0% Bat 15.6% 5.7% 4.0% Beetle 5.4% 4.8% Bill Buddy 20.3% 0.5% 5.4% Bat 15.6% 5.7% 5.9% 1.1% 4.5% 10.5% Beetle 28.9% Bill Boat Best Total 0.3% 19.2% 1.1% 15.6% 3.6% 16.2% 40.6% 38.0% 28.9% 19.5% Cure 34.8% 6.2% 32.9% 5.4% 5.9% 28.4% 1.1% 3.6% 40.6% 16.2% 38.0% 3.9% 15.6% Best Total 5.9% 18.7% Boat 0.3% 3.5% 6.1% Cure 1.0% 6.2% Camp Clack 0.3% 30.0% 6.4% Cent Total 64.1% 63.4% 26.5% 28.4% 19.0% 6.2% 32.7% 7.9% 28.9% 5.4% Cent 28.9% 3.6% 8.1% 30.5% 6.4% 28.4% 1.0% 6.1% Clack 0.3% 29.2% 6.2% Total Camp 35.9% 64.6% 64.3% 26.8% Dune 29.7% 1.0% 8.0% Dart 28.9% 1.7% 8.0% Dune 29.7% 1.0% 7.1% 6.9% 30.0% Dart 29.0% 1.7% Dell Dim Total 0.1% 21.7% 21.1% 45.4% Dell Dim Total 0.1% 21.7% 21.1% 58.7% 45.4% 0.1% 0.1% 0.2% 0.1% 0.1% 58.7% COMP-XM INQUIRER 8.0% 8.0% 0.1% 0.1% 0.1% 0.1% 0.1% 7.1% 6.9% 30.0% Page 9 Top Perceptual Map Round: 4 December 31, 2018 Perceptual Map for All Segments Andrews Name Apple Agape Abby Alan Pfmn 11.3 12.4 15.0 12.3 Size 8.7 5.0 7.6 14.0 Baldwin Revised 5/26/2018 4/8/2018 3/8/2018 1/26/2018 Name Buddy Bat Beetle Bill Boat Best Pfmn 8.8 9.7 13.9 17.3 11.7 11.4 Size 11.2 10.3 3.1 5.9 8.1 8.5 Chester Revised 12/20/2017 12/7/2015 12/21/2018 12/21/2018 10/25/2018 12/14/2018 Name Cure Camp Cent Clack Pfmn 14.6 17.7 15.0 17.5 Size 2.9 5.4 2.6 5.1 Revised 9/13/2018 8/21/2018 8/13/2018 8/21/2018 Digby Name Dune Dart Dell Dim Pfmn 9.1 9.3 11.8 12.5 Size 10.9 10.7 7.5 8.0 COMP-XM INQUIRER Top Revised 5/16/2018 4/30/2018 12/14/2018 12/14/2018 Page 10 HR/TQM Report Round: 4 December 31, 2018 HUMAN RESOURCES SUMMARY Andrews Baldwin Chester Digby Needed Complement 654 564 682 328 Complement 654 564 682 328 1st Shift Complement 575 364 385 253 2nd Shift Complement 79 200 298 75 Overtime% 0.0% 0.0% 0.0% 0.0% Turnover Rate 6.4% 6.0% 10.0% 7.9% 42 34 68 26 New Employees Separated Employees Recruiting Spend Training Hours Productivity Index Recruiting Cost Separation Cost 33 82 10 201 $1,500 $5,000 $0 $2,500 80 80 0 40 115.7% 129.5% 100.0% 117.3% $105 $202 $68 $91 $165 $411 $52 $1,004 Training Cost $1,046 $903 $0 $262 Total HR Admin Cost $1,317 $1,515 $120 $1,357 Wages $31.04 $31.04 $31.04 $31.04 Benefits 2,500 2,500 2,500 2,500 Profit Sharing 2.0% 2.0% 2.0% 2.0% Annual Raise 5.0% 5.0% 5.0% 5.0% Labor Contract Next Year Starting Negotiation Position Wages Benefits Profit Sharing Annual Raise Ceiling Negotiation Position Wages Benefits Profit Sharing Annual Raise Adjusted Labor Demands Wages Benefits Profit Sharing Annual Raise Strike Days TQM SUMMARY Andrews Process Mgt Budgets Last Year CPI Systems Baldwin Chester Digby $50 $1,500 $0 $1,250 Vendor/JIT $100 $1,500 $0 $1,250 Quality Initiative Training $100 $0 $1,250 $0 Channel Support Systems $0 $0 $1,250 $1,500 Concurrent Engineering $0 $0 $1,250 $0 UNEP Green Programs $0 $1,500 $0 $0 $0 TQM Budgets Last Year Benchmarking $0 CCE/6 Sigma Training GEMI TQEM Sustainability Initiatives $1,500 $0 $200 $0 $0 $0 $0 Quality Function Deployment Effort $0 $1,250 $750 $0 $0 $1,250 $750 $450 $6,000 $6,250 $5,500 Cumulative Impacts Material Cost Reduction 10.20% 6.07% 9.48% 10.20% Labor Cost Reduction 13.49% 0.28% 14.00% 4.39% Reduction R&D Cycle Time 40.01% 0.00% 40.01% 0.00% Reduction Admin Costs 59.87% 60.02% 0.00% 34.91% Demand Increase 13.18% 2.35% 12.78% 10.57% Total Expenditures COMP-XM INQUIRER Page 11 PRINT Annual Report Top Annual Report Andrews Round: 8 Dec. 31, 2018 C59559 Balance Sheet ASSETS DEFINITIONS: Common Size: The common size column simply represents each item as a percentage of total assets for that year. Cash: Your end-of-year cash position. Accounts Cash Receivable: Reflects the lag between delivery Accounts and payment of your products.Inventories: The Receivable current value of your inventory across all Inventory products. A zero indicates your company stocked out. Unmet demand would, of course, fall to your competitors. Plant & Equipment: The current Total Current value of your plant. Accum Deprec: The total Assets accumulated depreciation from your plant. Accts Payable: What the company currently owes Plant & suppliers for materials and services. Current Equipment Accumulated Debt: The debt the company is obligated to pay during the next year of operations. It includes Depreciation emergency loans used to keep your company solvent should you run out of cash during the Total Fixed Assets year. Long Term Debt: The company's long term 2017 $0 2018 Common Size 0.0% $9,430 4.2% $15,630 $157,813 69.7% $125,311 73.9% $140,941 $141,080 62.3% $141,080 ($82,031) -36.3% ($72,625) 26.1% $68,455 $167,243 $59,049 $0 debt is in the form of bonds, and this represents the total value of your bonds. Common Stock:Total Assets The amount of capital invested by shareholders in the company.Retained Earnings: The profits LIABILITIES & that the company chose to keep instead of OWNERS' paying to shareholders as dividends. EQUITY $226,292 $209,395 3.4% 90.2% 16.3% $7,433 $154,821 $36,909 109.9% $199,163 $17,887 7.9% $17,787 ($40,351) Accounts Payable Current Debt Long Term Debt 100.0% -17.8% ($7,554) $7,700 $204,147 $36,909 Total Liabilities $248,756 Common Stock Retained Earnings Total Equity ($22,464) -9.9% $10,233 Total Liab. & O. Equity $226,292 100.0% $209,395 Cash Flow Statement Cash Flows from Operating The Cash Flow Statement examines what happened in the Cash Account during the year. Cash injections appear as positive numbers and Activities: cash withdrawals as negative numbers. The Cash Flow Statement is an Net Income (Loss) excellent tool for diagnosing emergency loans. When negative cash flows Depreciation Extraordinary exceed positives, you are forced to seek emergency funding. For example, if sales are bad and you find yourself carrying an abundance of gains/losses/writeoffs Accounts Payable excess inventory, the report would show the increase in inventory as a huge negative cash flow. Too much unexpected inventory could outstrip Inventory your inflows, exhaust your starting cash and force you to beg for money to Accounts Receivable keep your company afloat. Net cash from operations Cash Flows from Investing Activities: Plant Improvements Cash Flows from Financing Activities: Dividends Paid Sales of Common Stock Purchase of Common Stock Cash from long term debt Retirement of long term debt Change in current debt (net) Net cash from financing activities Net change in cash position Closing cash position 2018 2017 ($32,796) $9,405 ($38,202) $9,405 $0 $0 $267 ($32,502) $6,200 ($5,579) ($15,388) $1,406 ($49,426) ($48,358) $0 $0 $0 $100 $0 $0 $0 $49,326 $0 $0 $0 $11,000 $0 $37,358 $49,426 $48,358 $0 $0 $0 $0 Page 1 Annual Report Top Annual Report Andrews Round: 8 Dec. 31, 2018 C59559 2018 Income Statement (Product Name:) Sales Apple Agape Abby Alan Na Na Na Na $37,281 $13,823 $47,232 $0 $0 $0 $0 $0 2018 Total $98,337 Common Size 100.0% Variable Costs: Direct Labor Direct Material Inventor y Carry Total Variable Contribu tion Margin Period Costs: Depreci ation SG&A: R&D Prom otions Sales Admi n Total Period Net Margin $12,026 $3,095 $13,809 $0 $0 $0 $0 $0 $28,930 29.4% $11,916 $3,828 $16,505 $0 $0 $0 $0 $0 $32,248 32.8% $4,281 $2,796 $5,112 $6,749 $0 $0 $0 $0 $18,938 19.3% $28,223 $9,719 $35,425 $6,749 $0 $0 $0 $0 $80,116 81.5% $9,059 $4,104 $11,807 ($6,749) $0 $0 $0 $0 $18,221 18.5% $2,720 $1,645 $1,781 $3,260 $0 $0 $0 $0 $9,405 9.6% $405 $270 $184 $72 $0 $0 $0 $0 $931 0.9% $2,300 $2,100 $1,500 $500 $0 $0 $0 $0 $6,400 6.5% $1,000 $1,000 $4,000 $3,000 $0 $0 $0 $0 $9,000 9.2% $604 $224 $765 $0 $0 $0 $0 $0 $1,593 1.6% $7,029 $5,239 $8,229 $6,832 $0 $0 $0 $0 $27,330 27.8% $2,029 ($1,135) $3,578 ($13,581) $0 $0 $0 $0 ($9,109) -9.3% Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to produce the Other product that was sold. Inventory Carry Cost: the cost to carry unsold goods in EBIT inventory. Depreciation: Calculated on straight-line 15-year depreciation of plant value. R&D Short Term Interest Costs: R&D department expenditures for each product. Admin: Administration overhead is estimated at 1.5% of sales.Promotions: The promotion budget for each product. Sales: The sales LongTerm Interest Taxes force budget for each product. Other: Charges not included in other categories such as Fees, Write Offs, and TQM. The fees include money paid to investment bankers and brokerage firms to Profit Sharing issue new stocks or bonds plus consulting fees your instructor might assess. Write-offs include the Net Profit loss you might experience when you sell capacity or liquidate inventory as the result of eliminating a production line. If the amount appears as a negative amount, then you actually made money on the liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest expense based on last year's current debt, including short term debt, long term notes that have become due, and emergency loans. Long Term Interest: Interest paid on outstanding bonds.Taxes: Income tax based upon a 35% tax rate. Profit Sharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus interest, taxes, and profit sharing. Annual Report $455 ($9,564) $36,185 $4,707 ($17,660) $0 ($32,796) 0.5% -9.7% 36.8% 4.8% -18.0% 0.0% -33.4% Page 2 PRINT Annual Report Top Annual Report Baldwin Round: 8 Dec. 31, 2018 C59559 Balance Sheet ASSETS DEFINITIONS: Common Size: The common size column simply represents each item as a percentage of total assets for that year. Cash: Your end-of-year cash position. Accounts Cash $52,774 2018 Common Size 20.3% 2017 $31,914 Receivable: Reflects the lag between delivery Accounts Receivable and payment of your products.Inventories: The Inventory current value of your inventory across all products. A zero indicates your company stocked out. Unmet demand would, of course, fall to your Total Current competitors. Plant & Equipment: The current Assets value of your plant. Accum Deprec: The total accumulated depreciation from your plant. Accts Plant & Payable: What the company currently owes Equipment suppliers for materials and services. Current Accumulated Debt: The debt the company is obligated to pay Depreciation during the next year of operations. It includes emergency loans used to keep your company solvent should you run out of cash during the Total Fixed Assets year. Long Term Debt: The company's long term debt is in the form of bonds, and this represents Total Assets the total value of your bonds. Common Stock: The amount of capital invested by shareholders in the company.Retained Earnings: The profits LIABILITIES & that the company chose to keep instead of OWNERS' paying to shareholders as dividends. EQUITY Accounts Payable Current Debt Long Term Debt $17,560 6.8% $15,708 $16,841 6.5% $18,429 33.5% $66,051 $280,749 108.0% $280,749 ($108,086) -41.6% ($89,369) $172,663 66.5% $191,380 $259,838 100.0% $257,430 4.0% 13.7% 36.8% $10,597 $30,031 $109,662 54.5% $150,290 $57,203 22.0% $57,203 $60,966 23.5% $49,937 $87,175 $10,523 $35,565 $95,581 Total Liabilities Common Stock Retained Earnings $141,669 Total Equity $118,169 45.5% $107,140 Total Liab. & O. Equity $259,838 100.0% $257,430 Cash Flow Statement Cash Flows from Operating The Cash Flow Statement examines what happened in the Cash Account during the year. Cash injections appear as positive numbers and Activities: cash withdrawals as negative numbers. The Cash Flow Statement is an Net Income (Loss) excellent tool for diagnosing emergency loans. When negative cash flows Depreciation Extraordinary exceed positives, you are forced to seek emergency funding. For example, if sales are bad and you find yourself carrying an abundance of gains/losses/writeoffs Accounts Payable excess inventory, the report would show the increase in inventory as a huge negative cash flow. Too much unexpected inventory could outstrip Inventory your inflows, exhaust your starting cash and force you to beg for money to Accounts Receivable keep your company afloat. Net cash from operations Cash Flows from Investing Activities: Plant Improvements Cash Flows from Financing Activities: Dividends Paid Sales of Common Stock Purchase of Common Stock Cash from long term debt Retirement of long term debt Change in current debt (net) Net cash from financing activities Net change in cash position Closing cash position 2018 2017 $12,430 $18,717 $2,360 $18,717 ($835) $0 ($73) $1,588 ($1,853) $2,259 ($9,880) ($2,841) $29,974 $10,614 $0 ($58,189) ($1,401) $0 $0 $0 ($13,247) $5,534 $0 $21,150 $0 $25,085 $0 ($4,955) ($9,114) $41,280 $20,861 $52,774 ($6,295) $31,914 Page 1 Annual Report Top Annual Report Baldwin Round: 8 Dec. 31, 2018 C59559 2018 Income Statement (Product Name:) Sales Variable Costs: Direct Labor Direct Material Inventor y Carry Total Variable Contribu tion Margin Period Costs: Depreci ation SG&A: R&D Prom otions Sales Admi n Total Period Net Margin $0 2018 Total $213,650 Common Size 100.0% $0 $0 $41,267 19.3% $15,291 $0 $0 $88,353 41.4% $258 $205 $0 $0 $2,021 0.9% $22,540 $22,772 $24,055 $0 $0 $131,641 61.6% $17,730 $18,459 $7,811 $13,218 $0 $0 $82,009 38.4% $5,299 $2,251 $2,251 $2,656 $2,427 $0 $0 $18,717 8.8% $0 $0 $985 $985 $827 $966 $0 $0 $3,763 1.8% $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $0 $0 $7,200 3.4% $1,000 $1,000 $2,400 $2,400 $900 $900 $0 $0 $8,600 4.0% $240 $297 $499 $406 $303 $369 $0 $0 $2,113 1.0% $6,273 $7,796 $7,335 $7,241 $5,886 $5,861 $0 $0 $40,393 18.9% $5,613 $5,109 $10,396 $11,218 $1,925 $7,356 $0 $0 $41,617 19.5% Buddy Bat Beetle Bill Boat Best Na Na $24,235 $30,072 $50,488 $40,999 $30,583 $37,273 $0 $2,371 $3,549 $11,196 $6,856 $8,736 $8,559 $9,844 $13,442 $20,946 $15,053 $13,777 $135 $177 $615 $631 $12,349 $17,167 $32,757 $11,886 $12,905 $3,833 Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to produce the Other product that was sold. Inventory Carry Cost: the cost to carry unsold goods in EBIT inventory. Depreciation: Calculated on straight-line 15-year depreciation of plant value. R&D Short Term Interest Costs: R&D department expenditures for each product. Admin: Administration overhead is estimated at 1.5% of sales.Promotions: The promotion budget for each product. Sales: The sales LongTerm Interest Taxes $5,364 $36,252 $4,339 $12,400 $6,830 2.5% 17.0% 2.0% 5.8% 3.2% Profit Sharing force budget for each product. Other: Charges not included in other categories such as Fees, Write Offs, and TQM. The fees include money paid to investment bankers and brokerage firms to Net Profit issue new stocks or bonds plus consulting fees your instructor might assess. Write-offs include the loss you might experience when you sell capacity or liquidate inventory as the result of eliminating a production line. If the amount appears as a negative amount, then you actually made money on the liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest expense based on last year's current debt, including short term debt, long term notes that have become due, and emergency loans. Long Term Interest: Interest paid on outstanding bonds.Taxes: Income tax based upon a 35% tax rate. Profit Sharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus interest, taxes, and profit sharing. $254 $12,430 Annual Report 0.1% 5.8% Page 2 PRINT Annual Report Top Annual Report Chester Round: 8 Dec. 31, 2018 C59559 Balance Sheet ASSETS DEFINITIONS: Common Size: The common size column simply represents each item as a percentage of total assets for that year. Cash: Your end-of-year cash position. Accounts Cash Receivable: Reflects the lag between delivery Accounts and payment of your products.Inventories: The Receivable current value of your inventory across all Inventory products. A zero indicates your company stocked out. Unmet demand would, of course, fall to your competitors. Plant & Equipment: The current Total Current value of your plant. Accum Deprec: The total Assets accumulated depreciation from your plant. Accts Payable: What the company currently owes Plant & suppliers for materials and services. Current Equipment Accumulated Debt: The debt the company is obligated to pay during the next year of operations. It includes Depreciation emergency loans used to keep your company solvent should you run out of cash during the Total Fixed Assets year. Long Term Debt: The company's long term debt is in the form of bonds, and this represents the total value of your bonds. Common Stock:Total Assets The amount of capital invested by shareholders in the company.Retained Earnings: The profits LIABILITIES & that the company chose to keep instead of OWNERS' paying to shareholders as dividends. EQUITY Accounts Payable Current Debt Long Term Debt $61,131 2018 Common Size 31.3% $41,047 $23,104 11.8% $19,970 $19,541 10.0% $16,382 53.1% $77,399 $162,660 83.3% $162,660 ($71,092) -36.4% ($60,248) $91,568 46.9% $102,412 $195,344 100.0% $179,811 6.8% 16.8% 17.2% $12,010 $21,181 $40,244 40.8% $73,435 $103,776 $13,295 $32,746 $33,675 Total Liabilities Common Stock Retained Earnings $79,716 2017 $11,191 5.7% $11,657 $104,437 53.5% $94,719 Total Equity $115,628 59.2% $106,376 Total Liab. & O. Equity $195,344 100.0% $179,811 Cash Flow Statement Cash Flows from Operating The Cash Flow Statement examines what happened in the Cash Account during the year. Cash injections appear as positive numbers and Activities: cash withdrawals as negative numbers. The Cash Flow Statement is an Net Income (Loss) excellent tool for diagnosing emergency loans. When negative cash flows Depreciation Extraordinary exceed positives, you are forced to seek emergency funding. For example, if sales are bad and you find yourself carrying an abundance of gains/losses/writeoffs Accounts Payable excess inventory, the report would show the increase in inventory as a huge negative cash flow. Too much unexpected inventory could outstrip Inventory your inflows, exhaust your starting cash and force you to beg for money to Accounts Receivable keep your company afloat. Net cash from operations Cash Flows from Investing Activities: Plant Improvements Cash Flows from Financing Activities: Dividends Paid Sales of Common Stock Purchase of Common Stock Cash from long term debt Retirement of long term debt Change in current debt (net) Net cash from financing activities Net change in cash position Closing cash position 2018 2017 $51,756 $10,844 $34,360 $10,844 ($156) $0 $1,285 ($3,159) ($3,134) $1,952 $2,512 ($5,091) $57,437 $44,577 $0 ($40,900) ($38,249) $0 ($4,255) $0 ($6,413) $11,565 $0 $0 ($996) $12,211 $0 ($8,008) ($37,352) $3,208 $20,084 $61,131 $6,885 $41,047 Page 1 Annual Report Top Annual Report Chester Round: 8 Dec. 31, 2018 C59559 2018 Income Statement (Product Name:) Sales Variable Costs: Direct Labor Direct Material Inventor y Carry Total Variable Contribu tion Margin Period Costs: Depreci ation SG&A: R&D Prom otions $0 2018 Total $281,103 Common Size 100.0% $0 $0 $52,112 18.5% $0 $0 $0 $106,489 37.9% $0 $0 $0 $0 $2,345 0.8% $39,761 $0 $0 $0 $0 $160,946 57.3% $30,291 $30,939 $0 $0 $0 $0 $120,157 42.7% $1,927 $2,720 $3,173 $0 $0 $0 $0 $10,844 3.9% $710 $645 $623 $645 $0 $0 $0 $0 $2,622 0.9% $1,400 $1,400 $1,400 $1,400 $0 $0 $0 $0 $5,600 2.0% Cure Camp Cent Clack Na Na Na Na $80,390 $61,792 $68,223 $70,699 $0 $0 $0 $15,669 $12,124 $12,148 $12,171 $0 $0 $30,366 $25,067 $24,530 $26,526 $0 $28 $0 $1,253 $1,064 $46,063 $37,191 $37,932 $34,327 $24,601 $3,024 Sales Admi n Total Period Net Margin $1,100 $1,000 $1,000 $1,000 $0 $0 $0 $0 $4,100 1.5% $597 $459 $507 $525 $0 $0 $0 $0 $2,088 0.7% $6,831 $5,431 $6,250 $6,743 $0 $0 $0 $0 $25,254 9.0% $27,496 $19,170 $24,041 $24,195 $0 $0 $0 $0 $94,903 33.8% Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to produce the Other product that was sold. Inventory Carry Cost: the cost to carry unsold goods in EBIT inventory. Depreciation: Calculated on straight-line 15-year depreciation of plant value. R&D Short Term Interest Costs: R&D department expenditures for each product. Admin: Administration overhead is estimated at 1.5% of sales.Promotions: The promotion budget for each product. Sales: The sales LongTerm Interest Taxes force budget for each product. Other: Charges not included in other categories such as Fees, Write Offs, and TQM. The fees include money paid to investment bankers and brokerage firms to Profit Sharing issue new stocks or bonds plus consulting fees your instructor might assess. Write-offs include the Net Profit loss you might experience when you sell capacity or liquidate inventory as the result of eliminating a production line. If the amount appears as a negative amount, then you actually made money on the liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest expense based on last year's current debt, including short term debt, long term notes that have become due, and emergency loans. Long Term Interest: Interest paid on outstanding bonds.Taxes: Income tax based upon a 35% tax rate. Profit Sharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus interest, taxes, and profit sharing. $6,254 $88,649 $3,373 $4,027 $28,437 $1,056 $51,756 Annual Report 2.2% 31.5% 1.2% 1.4% 10.1% 0.4% 18.4% Page 2 PRINT Annual Report Top Annual Report Digby Round: 8 Dec. 31, 2018 C59559 Balance Sheet ASSETS DEFINITIONS: Common Size: The common size column simply represents each item as a percentage of total assets for that year. Cash: Your end-of-year cash position. Accounts Cash Receivable: Reflects the lag between delivery Accounts and payment of your products.Inventories: The Receivable current value of your inventory across all Inventory products. A zero indicates your company stocked out. Unmet demand would, of course, fall to your competitors. Plant & Equipment: The current Total Current value of your plant. Accum Deprec: The total Assets accumulated depreciation from your plant. Accts Payable: What the company currently owes Plant & suppliers for materials and services. Current Equipment Accumulated Debt: The debt the company is obligated to pay during the next year of operations. It includes Depreciation emergency loans used to keep your company solvent should you run out of cash during the Total Fixed Assets year. Long Term Debt: The company's long term debt is in the form of bonds, and this represents the total value of your bonds. Common Stock:Total Assets The amount of capital invested by shareholders in the company.Retained Earnings: The profits LIABILITIES & that the company chose to keep instead of OWNERS' paying to shareholders as dividends. EQUITY Accounts Payable Current Debt Long Term Debt $49,436 2018 Common Size 21.3% $34,910 $14,202 6.1% $12,419 $8,162 3.5% $17,411 31.0% $64,740 $275,216 118.8% $275,216 ($115,393) -49.8% ($97,045) $159,823 69.0% $178,171 $231,623 100.0% $242,911 3.2% 12.4% 43.1% $9,313 $32,597 $109,949 $71,800 $7,311 $28,824 $99,788 2017 Total Liabilities $135,923 $151,859 $58,159 25.1% $58,159 $37,540 16.2% $32,892 $95,699 41.3% $91,051 $231,623 Common Stock Retained Earnings 58.7% 100.0% $242,911 Total Equity Total Liab. & O. Equity Cash Flow Statement Cash Flows from Operating The Cash Flow Statement examines what happened in the Cash Account during the year. Cash injections appear as positive numbers and Activities: cash withdrawals as negative numbers. The Cash Flow Statement is an Net Income (Loss) excellent tool for diagnosing emergency loans. When negative cash flows Depreciation Extraordinary exceed positives, you are forced to seek emergency funding. For example, if sales are bad and you find yourself carrying an abundance of gains/losses/writeoffs Accounts Payable excess inventory, the report would show the increase in inventory as a huge negative cash flow. Too much unexpected inventory could outstrip Inventory your inflows, exhaust your starting cash and force you to beg for money to Accounts Receivable keep your company afloat. Net cash from operations Cash Flows from Investing Activities: Plant Improvements Cash Flows from Financing Activities: Dividends Paid Sales of Common Stock Purchase of Common Stock Cash from long term debt Retirement of long term debt Change in current debt (net) Net cash from financing activities Net change in cash position Closing cash position 2018 2017 $11,252 $18,348 ($4,330) $18,348 ($771) $0 ($2,002) $9,249 ($1,782) $684 ($15,270) $1,323 $34,293 $756 $0 ($41,294) ($6,604) $0 $0 $0 ($9,389) ($3,773) $0 $16,615 $0 $18,383 $0 ($12,073) ($19,766) $22,925 $14,526 $49,436 ($17,613) $34,910 Page 1 Annual Report Top Annual Report Digby Round: 8 Dec. 31, 2018 C59559 2018 Income Statement (Product Name:) Sales Variable Costs: Direct Labor Direct Material Inventor y Carry Total Variable $0 2018 Total $172,785 Common Size 100.0% $0 $0 $26,199 15.2% $0 $0 $0 $72,006 41.7% $0 $0 $0 $0 $979 0.6% $0 $0 $0 $0 $99,185 57.4% Dune Dart Dell Dim Na Na Na Na $35,875 $36,128 $49,058 $51,724 $0 $0 $0 $3,850 $3,866 $9,639 $8,844 $0 $0 $15,979 $16,565 $19,383 $20,079 $0 $161 $168 $307 $343 $19,990 $20,599 $29,329 $29,267 Contribu tion Margin Period Costs: Depreci ation SG&A: R&D Prom otions Sales Admi n Total Period Net Margin $15,885 $15,529 $19,729 $22,457 $0 $0 $0 $0 $73,600 42.6% $5,213 $5,661 $3,420 $4,053 $0 $0 $0 $0 $18,348 10.6% $375 $331 $966 $966 $0 $0 $0 $0 $2,638 1.5% $1,300 $1,300 $1,300 $1,300 $0 $0 $0 $0 $5,200 3.0% $1,600 $1,600 $1,400 $1,400 $0 $0 $0 $0 $6,000 3.5% $445 $448 $609 $642 $0 $0 $0 $0 $2,145 1.2% $8,934 $9,340 $7,695 $8,361 $0 $0 $0 $0 $34,331 19.9% $6,951 $6,189 $12,034 $14,096 $0 $0 $0 $0 $39,270 22.7% Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to produce the Other product that was sold. Inventory Carry Cost: the cost to carry unsold goods in EBIT inventory. Depreciation: Calculated on straight-line 15-year depreciation of plant value. R&D Short Term Interest Costs: R&D department expenditures for each product. Admin: Administration overhead is estimated at 1.5% of sales.Promotions: The promotion budget for each product. Sales: The sales LongTerm Interest Taxes force budget for each product. Other: Charges not included in other categories such as Fees, Write Offs, and TQM. The fees include money paid to investment bankers and brokerage firms to Profit Sharing issue new stocks or bonds plus consulting fees your instructor might assess. Write-offs include the Net Profit loss you might experience when you sell capacity or liquidate inventory as the result of eliminating a production line. If the amount appears as a negative amount, then you actually made money on the liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest expense based on last year's current debt, including short term debt, long term notes that have become due, and emergency loans. Long Term Interest: Interest paid on outstanding bonds.Taxes: Income tax based upon a 35% tax rate. Profit Sharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus interest, taxes, and profit sharing. Annual Report $4,870 $34,400 $3,603 $13,134 $6,182 $230 $11,252 2.8% 19.9% 2.1% 7.6% 3.6% 0.1% 6.5% Page 2 1. Digby's balance sheet has $95,699,000 in equity. Further, the company is expecting net income of 4,000,000 next year, and also expecting to pay $5,000,000 in dividends. If there is no new stock issued what will be Digby's book value? Select: 1 $36,540,000 $94,699,000 $104,699,000 $46,540,000 2. All else constant, what would Digby's SG&A/Sales ratio be if the company had spent an additional $1,500,000 for Dart's promotional budget and $750,000 for Dart's sales budget? Select: 1 9.3% 7.9% 11.1% 10.6% 3. Your Competitive Intelligence team reports that a wave of product liability lawsuits is likely to cause Digby to pull the product Dell entirely off the market this year. Assume Digby scraps all capacity and inventory this round, completely writing off those assets and escrowing the proceeds to a settlement fund, and assume these lawsuits will have no effect on any other products of Digby or other companies. Without Digby's product Dell how much can the industry currently produce in the Core segment? Consider only products primarily in the Core segment last year. Ignore current inventories. Figures in thousands (000). Select: 1 4,162 10,532 9,402 8,425 5,266 7,075 8,052 4. In the month of March the Digby Corporation received and delivered orders of 199,000 units at a price of $15.00 for revenue of $2.985mil for their product Dune. Digby uses the accrual method of accounting and offers 30 day credit terms. By the end of May Digby had collected payments of $2.985mil for the March deliveries. How much of the collected $2.985mil should Digby show on the March 31st income statement and how much on the May 31st income statement? Select: 1 $2.985mil in March; $0 in May $1.492mil in March; $1.492mil in May $0 in March; $2.985mil in May $0.985mil in March; $2.000mil in May 5. Chester Corp. is downsizing the size of their workforce by 10% (to the nearest person) next year from various strategic initiatives. How much will the company pay in separation costs if each worker receives $5,000 when separated? Select: 1 $136,000 $340,000 $3,070,000 $1,228,000 6. Currently Chester is paying a dividend of $20.32 (per share). If this dividend stayed the same, but the stock price rose by 10% what would be the dividend yield? Select: 1 10.83% 12.00% 7.38% 9.23% 7. Last year Apple charged $2,720,000 Depreciation on the Income Statement of Andrews. If Apple sold a fully depreciated piece of equipment at a loss, the effect on Andrews's financial statements would be (all other items remaining equal): Select: 1 Just impact the Balance Sheet No impact on Net Cash from operations Increase Net Cash from operations Decrease Net Cash from operations on the Cash Flow Statement 8. Assume Baldwin is producing 2,353 units of Bat next year. What would Bat's plant utilization be? Select: 1 132.30% 135.00% 85.21% 137.70%