Use Exhibit 5.1 and assume the 2015 Estimated sale (revenue) is 95. Assuming we're forecasting using the percentage of sale approach and 2013 gross margin data, estimate 2015 Cost of Sales. Round to 2 decimal places.

TABLE 5.1 Most profitable and least profitable U.S. industries: 2005-2014. Most Profitable Industries Median Firm ROA Least Profitable Industries Median Firm ROA Tobacco Products 18% Chemicals and Allied Products -25% Building Materials, Retail 16% Metal Mining -14% Leather and Leather Products Mining and Quarrying Apparel and Accessory Stores 11% Building Construction -2% Apparel Oil and Gas Extraction 13% 10% TABLE 5.1 Most profitable and least profitable U.S. industries: 2005-2014. Most Profitable Industries Median Firm ROA Least Profitable Industries Median Firm ROA Tobacco Products 18% Chemicals and Allied Products -25% Building Materials, Retail 16% Metal Mining -14% Leather and Leather Products Mining and Quarrying Apparel and Accessory Stores 11% Building Construction -2% Apparel Oil and Gas Extraction 13% 10%