The XYZ company has been in business for over 40years. Sales has been consistent for the last 10 years at $2m annually. In addition, the Gross margin has been consistent at 60%. Costs were all consistent- Warehouse costs $110,000, Transportation $80,000, ICC, $150,000 and Other Costs $120,000, Taxes $50,000 and Interest at $40,000. The Assets were $48,000 for Current Assets, $120,000 for fixed assets. Liabilities were Current of $30,000, Long Term $50,000. Last year the company made a number of changes in the distribution of the product to their customers. This included eliminating a warehouse and using more 3rd party warehousing. Here is the email you received from the accountant: Greetings, I'm very busy with tax season but here is some information you will need: Sales this last year were $2,050,000 and COGS were $840,000. The sale of our Cincinnati warehouse reduced Fixed assets by $50,000 to $70,000 and new warehouse costs are $70,000. The additional mileage and delivery times to the customers increased our transportation costs to $115,000. Inventory carrying costs remained constant at $150,000 which is strange. Other costs to the organization grew to $125,000. Taxes and Interest totaled the same at $90,000. I haven't had a chance to check the profit levels. Current Assets grew to $52,000 but so did Current Liabilities to $34,000. The sale of the asset resulted in Long Term Liabilities decreasing to $30,000. Anyways very busy got to go. Bob You have been tasked by the owner to do a SPM analysis of this change and determine whether or not it was successful. What ratios and margins should be idered?