The Wind Bike company is a national retailer of bikes and accessories.
As of today, these are their stats:
Total Store Count	1,321
2020 Sales	$ 55,185,201.00
COGS	$ 42,364,360.53
Gross Profit from Product	$ 12,820,840.47
Gross Margin Rate	23.2%
Category Breakdown
Bikes	$ 36,521,480.00	Bike Accessories	$ 18,215,221.00	Bike Clothing	$ 448,500.00
Share of Business	66.18%	Share of Business	33.01%	Share of Business	0.81%
COGS	$ 28,851,969.20	COGS	$ 13,297,111.33	COGS	$ 215,280.00
GM Dollars	$ 7,669,510.80	GM Dollars	$ 4,918,109.67	GM Dollars	$ 233,220.00
GM Rate	21.00%	GM Rate	27.00%	GM Rate	52.00%
Business is flat and the company views part of the challenge to be in their aging customer. In order to reverse some of this trend they believe
that entering into the scooter/blade business will help them gain a new customer. They believe this market is highly competitive but think they can
gain $8m in sales. Unfortunately, due to the highly competitive nature of this business the margin rate potential is only 23.0%.
In addition to entering the scooter/blade market, they also believe they have a huge opportunity to drive additional sales in their clothing lines,
potentially a 10% increase but they are somewhat unsure on what to expect.
Additionally, the anticipate the bike business to be flat and the bike accessories business to show a 2% growth, both maintaining their current
margin rate.
To determine if their expansion plan is a good idea model out the breakdown of their sales for 2021.