Which company has the least efficient SG&A/Sales ratio? Select: 1 Digby Chester Baldwin Andrews Top Annual Report Andrews C59559 Round: Dec. 31, 202 (Product Name:) Sales Art $55,731 Ate $55,994 2023 Income Statement Attic Axe NA NA $59.403 $28,493 $0 $0 NA $0 NA $0 2023 Commor Total Size $199,621 100.0% $0 Variable Costs: Direct Labor Direct Material Inventory Carry Total Variable $9,763 $20,782 $284 $30,829 $9,498 $19,972 $494 $29,964 $9.799 $21.936 $344 $32,079 $4,595 $10,080 $242 $14,917 $0 $0 $0 $0 $0 $0 SO $0 $0 $0 $0 $0 $33,655 $72,770 $1,364 $107,788 16.9% 36.5% 0.7% 54.0% $0 Contribution Margin $24,902 $26,031 $27,324 $13,576 $0 $0 $0 $0 $91,832 46.0% Period Costs: Depreciation SG&A: R&D $4,340 $658 $2,984 $645 $3,772 $3,075 $645 $0 $0 $0 $0 $0 $0 $635 $0 $0 $14,172 $2,583 7.1% 1.3% Annual Report Baldwin C59559 Round: 4 Dec. 31, 2023 2023 Income Statement Bat Bell Na Na $47,787 $50,379 $0 $0 (Product Name:) Sales Boat $26,875 Best $27.224 Na $0 Na $0 2023 Common Total Size $152,264 100.0% Nariable Costs: Direct Labor Direct Material Inventory Carry Total Variable $2.746 $11,889 $140 $14,775 $2,727 $12,308 $148 $15,184 $9,624 $18,723 $389 $28,735 $8.945 $19,400 $428 $28,772 $0 SO $0 SO $0 $0 $0 $0 $0 $0 $0 $0 $24,043 $62,320 $1,105 $87,467 15.8% 40.9% 0.7% 57.4% $0 Contribution Margin $12,099 $12,040 $19,052 $21,607 $0 $0 SO $0 $64.797 42.6% $0 Period Costs: Depreciation SG&A: R&D Promotions Sales Admin Total Period $4,293 $446 $1,300 $1,600 $250 $7,898 $4,753 $446 $1,300 $1,600 $263 $8,362 $2,913 $966 $1,300 $1,400 $461 $7,040 $3,420 $966 $1,300 $1,400 $486 $7.572 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $15,380 $2,824 $5,200 $6,000 $1,468 $30,872 10.1% 1.9% 3.4% 3.9% 1.0% 20.3% $0 $0 $0 $0 $0 $O Net Margin $4,201 $3,678 $12,011 $14,035 $0 $0 $0 SO $33.925 223% Annual Report Round Dec. 31, 20 Chester C59559 2023 Income Statement Cell City Cozy $39.609 $34,819 $29,705 $35,089 Cat (Product Name:) Sales Cone $18,271 Creak $24,652 Na $0 Na $0 2023 Comma Total Siz $182,144 100.0 Variable Costs: Direct Labor Direct Material Inventory Carry Total Variable $1,646 $7,466 $93 $9,205 $2,247 $10,855 $188 $13,290 $8,410 $16,519 $629 $25,558 $5,634 $12,810 $613 $19,057 $6,896 $13,270 $232 $20,398 $7,882 $14,379 $193 $22.455 $0 $0 $0 $0 $0 $0 $0 $0 $32,715 $75,299 $1,948 $109,962 18.0 41.39 1.19 60.49 8 $14,051 $15,761 $9,066 $11,362 $9,306 $0 $12,634 Contribution Margin $72,182 39.69 9.79 2.19 4.09 Period Costs: Depreciation SG&A: R&D Promotions Sales Admin Total Period $3,833 SO $1,200 $1,000 $189 $6,222 $4,600 $0 $1,200 $1,000 $255 $7,055 $2,153 $985 $1,200 $2,400 $410 $7,148 $2,040 $985 $1,200 $2,400 $360 $6,985 $2,635 $966 $1,200 $900 $307 $6,008 $2,475 $966 $1,200 $900 $363 $5,904 $0 $0 SO $0 $0 $0 SO SO SO $0 $0 $0 $17,736 $3,902 $7,200 $8,600 $1,884 $39,322 4.79 1.09 21.69 $0 $0 $3,298 $2,844 $6,730 $32,860 18.0% $4,307 $8,776 Net Margin $6,904 Top Annual Report Round: 4 Dec. 31, 2023 Digby C59559 2023 Income Statement Daft Deal Na Na $53,832 $59,663 $0 $0 (Product Name:) Sales Don $66,650 Drum $56,589 Na $0 Na $0 2023 Common Total Size $236.733 100.0% Variable Costs: Direct Labor Direct Material Inventory Carry Total Variable $12.991 $25,176 $741 $38.908 $11,073 $22,979 $200 $34,253 $9,141 $19,430 $1,012 $29,583 $10,048 $22,428 $945 $33,420 SO $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 SO $0 $43,253 $90,013 $2,897 $136,163 18.3% 38.0% 1.2% 57.5% $27,742 $22,336 $24.250 Contribution Margin $26,243 $0 $0 $0 $0 $100,570 42.5% Period Costs: Depreciation SG&A: R&D Promotions Sales Admin Total Period $2,911 $710 $1,400 $1,100 $492 $6,612 $1,813 $645 $1,400 $1,000 $418 $5,276 $2,607 $623 $1,400 $1,000 $397 $6.027 $2,833 $645 $1,400 $1,000 $440 $6,319 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $10,164 $2,622 $5,600 $4,100 $1,747 $24,234 4.3% 1.1% 2.4% 1.7% -0.7% 10.2% $0 $0 $0 $21,130 $17,060 $18,223 Net Margin $19,924 $0 $0 $0 $0 $76,337 32.2%