The Fashionable Leather Company manufactures two product lines (shoes and jackets) and operates in four regions (North, South, East, and West). The company buys direct materials and supplies only after receiving orders from customers, and therefore does not hold a material amount of inventory. 

The CFO asked you to analyze the company's performance for the year across a number of dimensions including by region, by product line, and by manufacturing cost. The raw job costing data was exported into Excel from the company's accounting system (the data is saved in the Data worksheet)