Refresco is a soft drink bottler which bottles store-brand soft drinks (such as WalMart's Sam's Choice sodas). Pepsi focuses on name-brand soft drinks. Based on the following table, which company is company number 1? Give at least 2 reasons of your chosen answer.

Company	1	2
Total Revenue	100.0%	100.0%
Cost Of Goods Sold	39.2	58.2
Gross Profit	60.8	41.8
Selling General & Admin Exp.	32.2	14.6
Depreciation & Amort.		7.2
Other Operating Expense/(Income)	0.0	16.2
Other Operating Exp., Total	32.3	38.0
Operating Income	28.5%	3.8%

A.

Pepsi

B.

Refresco Group B V