1. WISsub annually resells to industrial manufacturing companies approximately 30,000 industrial ovens purchased from FORCo, its foreign parent, that are neither branded nor warranted. FORCo also sells 5,000 industrial ovens to an independent third party in Canada for $100,000 each. Unlike the industrial ovens sold to WISsub, the industrial ovens sold in Canada are warranted and bear the valuable FORCo label.

Which of the following is a reason the independent third party would not be a good comparable company? Select ALL that apply.

		Branding differences
		Warranty differences
		Volume differences
		Geographic differences (assuming Canada is a different market)