The following data is available for crater corporation's north american division for the years 2017 and 2015. During these yeats there were no inventories in the system.

value: 10.00 points The following data is available for Crater Corporation's North American division for the years 2015. During these years there were no inventories in the system. 2015 42,000 12,100 2014 Production quantity Number of customers Revenues Expenses 46,000 11,200 $23,400,000 $24,840,000 Direct materials & components Direct production wages (1) Production supervisory salaries Salaries paid to sales representatives (2) Advertising Insurance (3) Building rent (4) Other salaries (5) Honorarium to the members of the board Production quality control (6) Market research Depreciation (7) Facilities management (8) Legal Personnel department Utilities-production (9) Utilities-other (10) Customer service (11) $ 3,203,000 3,536,200 $ 1,450,400 1,593,000 262,400 239,100 S 571,000 592,600 S 676,900 570,000 S 116,470 111,400 259,640 257,800 S 1,162,000 S 1,234,000 S431,200 431,200 130,950 $ 136,170 346,440 303,400 1,327,100 1,169,300 S 884,430 746,400 S 686,200 618,800 S 196,700 194,400 $ 853,600 763,700 S 361,340 302,500 917,800 925,000 $ 13,837,570 $13,724,970 value: 10.00 points The following data is available for Crater Corporation's North American division for the years 2015. During these years there were no inventories in the system. 2015 42,000 12,100 2014 Production quantity Number of customers Revenues Expenses 46,000 11,200 $23,400,000 $24,840,000 Direct materials & components Direct production wages (1) Production supervisory salaries Salaries paid to sales representatives (2) Advertising Insurance (3) Building rent (4) Other salaries (5) Honorarium to the members of the board Production quality control (6) Market research Depreciation (7) Facilities management (8) Legal Personnel department Utilities-production (9) Utilities-other (10) Customer service (11) $ 3,203,000 3,536,200 $ 1,450,400 1,593,000 262,400 239,100 S 571,000 592,600 S 676,900 570,000 S 116,470 111,400 259,640 257,800 S 1,162,000 S 1,234,000 S431,200 431,200 130,950 $ 136,170 346,440 303,400 1,327,100 1,169,300 S 884,430 746,400 S 686,200 618,800 S 196,700 194,400 $ 853,600 763,700 S 361,340 302,500 917,800 925,000 $ 13,837,570 $13,724,970