The Boston Consulting Group $($BCG$),$ a nationally known management consulting firm, developed business portfolio analysis. It is a technique that managers use to quantify performance measures and growth targets to analyze their firms' strategic business units $($SBUs$)$ as though they were a collection of separate investments. The purpose of the tool is to determine the appeal of each SBU or offering and then determine the amount of cash each should receive. This activity is important because roughly $75$ percent of the largest U$.$S$.$ firms have used this analytical tool. The goal of this activity is to perform a simple business portfolio analysis.