These codes created some controversy. In particular, some administrators objected to coding their own salaries Yellow, while the technical staff salaries were coded Red. However, the founders of the firm overruled these objections by pointing out that "our technical staff is our most valuable asset. Good animators are extremely difficult to find, and they would be the last to go if we had to cut back." Required: 1. 2. 3. Using Exhibit 6A-3 as a guide, determine the cost of the local commercials market. (Think of the local commercial market as a product.) Using Exhibit 6A-5 as a guide, prepare an action analysis report concerning the local com- mercial market. (This company has no direct materials or direct labor costs.) What would you recommend to management concerning the local commercial market?