1. Preparesalesvariancesfor2022vs.planforallproducts using the information in the appendix of the case to facilitate the calculations where necessary.
2. Preparepriceandusagevariance vs.planforalltypesofdirect materialinputs for 2022 using the information in the appendix of the case.
3. Preparedirect laborrateandefficiencyvariancesvs.planforalltypes oflaborfor 2022 using the information in the appendix of the case.

Income Statement by Geography and Market Segment ($Millions)
				2022	2022 Plan	2021	2020
US & Americas				$3,030.24	$2,840.66	$2,773.26	$2,492.65
EMEA				$2,479.29	$2,982.70	$2,357.27	$2,492.65
Asia				$8,264.30	$8,379.96	$8,735.78	$8,862.75
Total				$13,773.84	$14,203.32	$13,866.32	$13,848.05
	Income Statement by Market Segment ($Millions)
				2022	2022 Plan	2021	2020
Personal Computing				$1,154.59	$1,469.33	$1,466.29	$1,420.44
IoT				$2,906.76	$2,768.00	$2,800.16	$3,156.30
Servers & Data Warehousing			$7,256.15	$6,817.19	$6,373.73	$5,875.49
Other				$2,456.33	$3,148.80	$3,226.14	$3,395.82
Total Revenue				$13,773.84	$14,203.32	$13,866.32	$13,848.05
COGS				$6,886.92	$7,101.66	$6,933.16	$7,024.03
Gross Margin				$6,886.92	$7,101.66	$6,933.16	$6,824.03
Selling, General & Admin istrative Expenses	$5,184.47	$5,255.23	$5,026.54	$5,044.84
Net Income				$1,702.45	$1,846.43	$1,906.62	$1,779.18
Table 2, Panel A: Actual Revenues, Unit Product Costs and Selling Price by Product and Market Segment
			2022 Revenues ($Millions)
	Product	Selling Price
	Cost per unit	Per Unit	PC-related	IoT	Servers	Other	Total
DRAM	$4.19	$8.38	$855.06	$1,482.10	$0.00	$513.03	$2,850.18
NAND - MLC	$2.73	$5.45	$299.53	$0.00	$449.30	$0.00	$748.83
NAND - SLC	$3.33	$6.66	$0.00	$0.00	$1,076.31	$993.52	$2,069.83
NAND - SSD	$3.85	$7.70	$0.00	$1,424.67	$0.00	$949.78	$2,374.45
NAND - eMLC	$5.61	$11.22	$0.00	$0.00	$5,730.54	$0.00	$5,730.54
Total			$1,154.59	$2,906.76	$7,256.15	$2,456.33	$13,773.84
Table 2, Panel B: Budgeted Revenues, Unit Product Cost and Selling Price by Product and Market Segment
			2022 Plan Revenues ($Millions)
	Product	Selling Price
	Cost per unit	Per Unit	PC-related	IoT	Servers, etc.	Other	Total
DRAM	$4.41	$8.82	$1,129.11	$1,247.97	$0.00	$594.27	$2,971.35
NAND - MLC	$2.87	$5.74	$340.22	$0.00	$433.01	$0.00	$773.22
NAND - SLC	$3.70	$7.40	$0.00	$0.00	$1,010.28	$1,453.81	$2,464.09
NAND - SSD	$4.05	$8.10	$0.00	$1,520.03	$0.00	$1,100.71	$2,620.75
NAND - eMLC	$5.50	$11.00	$0.00	$0.00	$5,373.91	$0.00	$5,373.91
Total			$1,469.33	$2,768.00	$6,817.19	$3,148.80	$14,203.32
Table TN-1. Changes in Income Statement by Market Segment and 2022 Common-Sized Income Statement
	2022 Sales	2022 Vs. Plan	2022 Vs. 2021	2021 Vs. 2020
Personal Computing	8%	-21%	-21%	3%
IoT	21%	5%	4%	-11%
Servers & Data Warehousing	53%	6%	14%	8%
Other	18%	-22%	-24%	-5%
Total Revenue	100%	-3%	-1%	0%
Less COGS	50%	-3%	-1%	-1%
Gross Margin	50%	-3%	-1%	2%
Selling, General & Administrative Expe	38%	-1%	3%	0%
Net Income	12%	-8%	-11%	7%
Table 2, Panel A: Actual Revenues, Unit Product Costs and Selling Price by Product and Market Segment
			2022 Revenues ($Millions)
	Product	Selling Price
	Cost per unit	Per Unit	PC-related	IoT	Servers	Other	Total
DRAM	$4.19	$8.38	$855.06	$1,482.10	$0.00	$513.03	$2,850.18
NAND - MLC	$2.73	$5.45	$299.53	$0.00	$449.30	$0.00	$748.83
NAND - SLC	$3.33	$6.66	$0.00	$0.00	$1,076.31	$993.52	$2,069.83
NAND - SSD	$3.85	$7.70	$0.00	$1,424.67	$0.00	$949.78	$2,374.45
NAND - eMLC	$5.61	$11.22	$0.00	$0.00	$5,730.54	$0.00	$5,730.54
Total			$1,154.59	$2,906.76	$7,256.15	$2,456.33	$13,773.84
Table 2, Panel B: Budgeted Revenues, Unit Product Cost and Selling Price by Product and Market Segment
			2022 Plan Revenues ($Millions)
	Product	Selling Price
	Cost per unit	Per Unit	PC-related	IoT	Servers, etc.	Other	Total
DRAM	$4.41	$8.82	$1,129.11	$1,247.97	$0.00	$594.27	$2,971.35
NAND - MLC	$2.87	$5.74	$340.22	$0.00	$433.01	$0.00	$773.22
NAND - SLC	$3.70	$7.40	$0.00	$0.00	$1,010.28	$1,453.81	$2,464.09
NAND - SSD	$4.05	$8.10	$0.00	$1,520.03	$0.00	$1,100.71	$2,620.75
NAND - eMLC	$5.50	$11.00	$0.00	$0.00	$5,373.91	$0.00	$5,373.91
Total			$1,469.33	$2,768.00	$6,817.19	$3,148.80	$14,203.32
Table 3, Panel A: Actual Quantities Sold (Millions of Units)
			2022 Actual
	PC-related	IoT	Servers	Other	Total
DRAM	102.05	176.88	-	61.23	340.16
NAND - MLC	54.95	-	82.42	-	137.37
NAND - SLC	-	-	161.68	149.24	310.92
NAND - SSD	-	185.14	-	123.43	308.57
NAND - eMLC	-	-	510.74	-	510.74
Total	157.00	362.02	754.85	333.90	1,607.76
Note: Throughout the case, partial units are left "as is" only to facilitate more accurate calculations and minimize rounding errors. Partial units would normally be rounded up otherwise. Table 3, Panel B: Planned Quantities to Sell (Millions of Units)
Table 3, Panel B: Planned Quantities to Sell (Millions of Units)
PC-related	IoT	Servers	Other	Total	% of Total
DRAM	128.02	141.49	-	67.38	336.89	21%
NAND - MLC	59.29	-	75.46	-	134.75	8%
NAND - SLC	-	-	136.58	196.55	333.13	21%
NAND - SSD	-	187.66	-	135.89	323.55	20%
NAND - eMLC	-	-	488.54	-	488.54	30%
Total	187.31	329.15	700.58	399.81	1,616.86	100%
Note: Throughout the case, partial units are left "as is" only to facilitate more accurate calculations and minimize rounding errors. Partial units would normally be rounded up otherwise.
Table 4, Panel A: Actual Allocations of Direct Material Input Purchases (Millions of Units)
			2022 Actual
	Price/Unit	PC-related	IoT	Servers	Other	Total
DRAM	$1.05	105.11	182.19	-	63.07	350.36
NAND - MLC	$0.69	56.60	-	84.90	-	141.49
NAND - SLC	$0.84	-	-	158.45	146.26	304.70
NAND - SSD	$0.96	-	192.55	-	128.37	320.91
NAND - eMLC	$1.40	-	-	561.82	-	561.82
Total		161.71	374.74	805.16	337.69	1,679.29
Note: Throughout the case, partial units are left "as is" only to facilitate more accurate calculations and minimize rounding errors. Partial units would normally be rounded up otherwise. All data in this table are actual.
Table 4, Panel B: Actual Allocations of Direct material Inputs to Products (i.e., used, millions of units)
			2022 Actual
	Price/Unit	PC-related	IoT	Servers	Other	Total
DRAM	$1.05	102.05	176.88	-	61.23	340.16
NAND - MLC	$0.69	54.95	-	82.42	-	137.37
NAND - SLC	$0.84	-	-	161.68	149.24	310.92
NAND - SSD	$0.96	-	185.14	-	123.43	308.57
NAND - eMLC	$1.40	-	-	510.74	-	510.74
Total		157.00	362.02	754.85	333.90	1,607.76
Note: All data in this table are "actual". One input (e.g., DRAM) per output (e.g., PC-related). Throughout the case, partial units are left "as is" only to facilitate more accurate calculations and minimize rounding errors. Partial units would normally be rounded up otherwise.
Table 4, Panel C: Allocations of Direct material Inputs to Products (Standard Quantity Allowed)
			2022 Plan
	Price / Unit	PC-related	IoT	Servers	Other	Total
DRAM	$1.10	103.09	175.09	-	59.94	338.11
NAND - MLC	$0.73	55.51	-	82.84	-	138.35
NAND - SLC	$0.94	-	-	162.50	146.10	308.60
NAND - SSD	$1.01	-	183.26	-	120.83	304.09
NAND - eMLC	$1.38	-	-	513.32	-	513.32
Total		158.60	358.35	758.66		02.47
Note: All data in this table are budgeted or planned. The outputs (i.e., products sold) correspond to the markets where the products are sold. These are: PC-related, IoT, Servers, and Other. The inputs (i.e., "raw materials") are: DRAM, NAND - MLC, NAND -SLC, NAND -SSD, and NAND -eMLC. While an output may use multiple inputs, no output uses more than one of any input. For example, a PC-related product takes one DRAM and one NAND-MLC as inputs. Similarly, an IoT product takes one DRAM amd one NAND- SSD as inputs. Throughout the case, partial units are left "as is" only to facilitate more accurate calculations and minimize rounding errors. Partial units would normally be rounded up otherwise.
Table 5, Panel A: Actual DL Hours Used (Millions of hours)
				2022 Actual
		Fab Engr	Snr Fab Engr	Lead Fab Engr	Fab Mgr	Total
	Cost per Hour	$26.25	$30.90	$35.00	$61.48
	DRAM Hrs	21.38	6.58	-	-	27.96
	MLC + SLC Hrs	20.48	-	6.57	-	27.05
	SSD Hrs	-	15.24	4.51	-	19.76
	eMLC Hrs	-	-	-	25.69	25.69
	Total	41.86	21.83	11.08	25.69	100.45
Note: All data in this table are actual.
Table 5, Panel B: DL Hour Allocations or Standard Hours Allowed (Millions of hours)
			2022 Plan
		Fab Engr	Snr Fab Engr	Lead Fab Engr	Fab Mgr	Total
	Cost per Hour	$25.00	$30.00	$35.00	$58.00
	DRAM Hrs	20.36	6.79	-	-	27.14
	MLC + SLC Hrs	19.32	-	6.44	-	25.76
	SSD Hrs	-	14.25	4.75	-	19.00
	eMLC Hrs	-	-	-	24.70	24.70
	Total	39.68	21.03	11.19	24.70	96.60
Table 6, Manufacturing Overhead (MOH) Data Panel A
	Actual Variable MOH Information			Actual Fixed MOH Information
	Variable MOH Rate Paid (on Average)	$5.65		Fixed MOH Rate Paid (on Average)	$8.48
	Actual Variable MOH Hours Used (Millions)	100.45		Actual Fixed MOH Hours Applied (Millions)	100.45
	Actual Variable MOH Cost ($Millions)	$567.63		Actual Fixed MOH Cost ($Millions)	$851.45
Panel B
	Budgeted (Planned)* Variable MOH Information		Budgeted (Planned) Fixed MOH Information
	Budgeted Variable MOH ($Millions)	$1,065.00		Budgeted Fixed MOH ($Millions)	$710.27
	Budgeted DLHs (millions)		96.60		Budgeted DLHs (Millions)	96.60
	Budgeted DLHs per unit		0.06		Budgeted		0.06