The chief financial officer (CFO) discussed your analysis and strategy with the executive team and feels that you are the perfect person to work on the next phase of the strategic accounting analysis.

1. Complete the following tasks for SeaWorld:

E - Operations Analysis

1. E1. Assign responsibilities
2. E2. Cost analysis
3. E3. Resource allocation

F - Evaluation

1. F1. Define metrics
2. F2. Contingency plan