To prepare for the meeting, Don summarized the allocation drivers used to calculate margins (Exhibit 7: Allocation Summary; Exhibit 8: Headcount) and asked his team to reflect on the following questions: 1) Is the current OPS's portfolio sustainable? If so, how can OPS improve profitability? If not, which line of business should be interrupted? 2) What could have OPS done earlier to reduce the pressure on the bottom line? How can OPS better budget for the upcoming years? What actions should OPS consider in response to the occurrence of certain oil price fluctuations? 3) What kind of report can OPS prepare to help OPS leadership team to monitor performance on a regular basis