There is no correct answer to this. With all the information given what are the different ways it could be used for the topics listed below. I need to make a note sheet about the information here as I will be tested. I just want to see what some professionals can come up with along with myself. Thank you if you can help. Will give positive ratings to any answer.

Green Thumb Corp. is a publicly traded company with offices in fifteen states and manufacturing facilities in ten states. Green Thumb's Farming Division consists of twenty farms, which grow many of the plants used by their Service Division, which has two segments - Commercial and Residential. The Commercial Services Segment provides landscaping design and installation as well as indoor plants and plant dcor including maintenance plans in which trained professionals care for the indoor plants. Some of their biggest clients are malls. The Residential Services Segment provides the same types of services as the Commercial side but on a smaller scale, geared for the residential customer. The company's Manufacturing Division produces many types of garden and plant related items such as plant containers, plant stands, fertilizer, etc. Green Thumb has hundreds of current products but two of them will be described here. One of their products is a non-spill watering can (Spill-No-More Waterer) with a patented spout that can be easily adjusted to many different lengths and angles to allow watering of all shapes, sizes, densities of plants, and various sizes of plant containers. The watering can is available in 1-, 2-, 3-, and 4-liter sizes. Customers are always amazed at how easily the spout can be bent, curved, kinked, or left straight and still no water spills from the container even if the container is held at a ninety-degree angle to the plant. Another product produced by one of the manufacturing divisions of Green Thumb is the Magic Hose. One of the most popular sizes is the version that contracts to the size of 6-foot extension cord (in both thickness and length) when not in use yet expands 5 -fold when attached and water begins to flow resulting in a 30-foot water hose with a one-inch diameter. Green Thumb is considering three new product lines. One product would be Garden Gnomes. These gnomes would be produced in a variety of sizes, would include themed gnomes (Christmas, Easter, 4th of July, etc.); mascot gnomes (those decorated with professional sports and college logos and colors); as well as custom made gnomes for purchase in smaller lots - for example if a corporation wants to provide a gift of a garden gnome with their logo on it to employees, visitors, or customers. This investment would require both new machinery and facilities and the actual production process would be very labor intensive as the guiding of the painting process is entirely carried out by humans and not machines. Another product line being considered is the Worry-Free Planter Box. This planter box would be produced in four sizes, and is designed for flowers, herbs, fruits such as strawberries, or vegetables such as peppers or tomatoes. These planters only require water to be added once a month to a built-in tank. The planter can be controlled by a panel on the side of the planter or by an app on the customer's phone or computer. Based on the local weather, the type of plants in the planter, and the size of the planter, the app will control the release of water into the soil (watering from the bottom to promote deeper root growth) as well as indicate when the soil is ready for fertilizer or if any type of pest has invaded the soil. This product line would also require new facilities and machinery and the production process is expected to be roughly 50% labor intensive and 50% machine hour intensive as some of the production process is highly automated. The third product line being considered are Chameleon Plant Pots. These pots would be produced in six sizes from organic materials that are healthy for plants. The pots will have easily interchangeable covers that allow the pots appearance to be changed in under a minute. Thus, at Christmas time, a Chameleon Plant Pot cover could be changed to a Christmas theme and then changed back to its original look after the holidays or to a winter or super-bowl theme. This product line would only require new equipment as existing facilities for a product line that is being phased out could be revamped to produce the plant pots. The actual production process would be highly automated. Green Thumb feels it is very important to give back to the communities in which it operates and makes a strong effort to work with local schools to provide mentorships to students in business, agriculture, and engineering. In addition, Green Thumb wants to be sure and make a "green" impact with their "Grow it Green, Keep it Clean" campaign in which they stress, through their own actions and through education, the importance of plants, clean air, clean water, and productive yet protected soil. Green's tuition support, generous family leave policy, inclusive, dynamic, and fun work environment make it a top employer in the areas in which it is located as voted in many of the "Best of" local surveys. The following are selected data related to Green Thumb: Selected General Corporate Information Selected Information - Current Product Lines Selected Information - Proposed Product Lines Pro-Forma Income Statement - Proposed Product Lines Topics: Total Cost Estimation Equation - finding and using to estimate total cost Cost-Volume-Profit Analysis - break-even, break-even at a target profit, etc. Applying Overhead in the traditional versus ABC methodologies Finding cost per unit and net income under Variable and Absorption Costing Profit Margin, ROI, RI, EVA - compute and interpret All of the short -term decisions such as make v. buy, keep v. eliminate, etc. NPV, IRR, Payback Topics: Explaining the flow of costs; how to determine unit product cost; appropriately label various costs Which cost tracking methodology to use (JOC, PC, ABC) and why Effect on NI of using Variable versus Absorption Costing Budgeting: different types, advantages \& disadvantages, how budgets are used, etc. how and why variances are used, interpretation of variance results What do the following terms mean and why are they important to understand: relevant costs, sunk costs, incremental costs, transfer price, resource constraint, opportunity cost What is meant by sustainability, what is corporate social responsibility accounting, why do companies participate in these types of reports