T. L. Tina T. Rollt, President and Founder, Only a Game Tina Rollt (her parents got a little carried away with names, giving her many problems when she was in school) founded her company in late 2002. She had worked as a product designer for a well-known toy company, developing new toys and games in keeping with the fashions of the times. Tina thought she'd like to market some of her better ideas herself, and decided to invest her savings in founding a new company. She converted her savings into common stock, and taking the simple approach, she called the company Only a Game. Their first hit toy was a puzzle called " Sticky Fingers," a handheld electronic puzzle requiring both dexterity and thinking skills. Each Sticky Fingers costs the company $14 to produce. In addition to these production costs that vary in direct proportion to volume, the company also incurs $4,000 monthly costs just to be in business, irrespective of the month's volume. Sticky Fingers sells to retailers for $22 each. As of December 31, 2002, Only a Game had been producing Sticky Fingers for three months, using rented facilities. The balance sheet on December 31 looked as follows: T. L. Tina T. Rollt, President and Founder, Only a Game Tina Rollt (her parents got a little carried away with names, giving her many problems when she was in school) founded her company in late 2002. She had worked as a product designer for a well-known toy company, developing new toys and games in keeping with the fashions of the times. Tina thought she'd like to market some of her better ideas herself, and decided to invest her savings in founding a new company. She converted her savings into common stock, and taking the simple approach, she called the company Only a Game. Their first hit toy was a puzzle called " Sticky Fingers," a handheld electronic puzzle requiring both dexterity and thinking skills. Each Sticky Fingers costs the company $14 to produce. In addition to these production costs that vary in direct proportion to volume, the company also incurs $4,000 monthly costs just to be in business, irrespective of the month's volume. Sticky Fingers sells to retailers for $22 each. As of December 31, 2002, Only a Game had been producing Sticky Fingers for three months, using rented facilities. The balance sheet on December 31 looked as follows