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Year to year changes for four companies are shown below. -Suggest some business reasons to explain the changes in gross profit $s and gross profit

Year to year changes for four companies are shown below.

-Suggest some business reasons to explain the changes in gross profit $s and gross profit margin for each company.

-Please upload answers in an Excel file.

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Increased Gross Profit $s. Increased Gross Profit Margin (Thousands of $s) 2014 2013 Change Change % Revenue $5,730 $5,275 $455 9% Cost of Goods Sold $2,681 $2,530 $151 6% Gross Profit $3,049 $2,745 $304 11% Gross Profit Margin(%) 53.2% 52.0%Increased Gross Profit $s. Decreased Margin (Thousands of $s) 2014 2013 Change Change % Revenue $3,600 $3,300 $300 9% Cost of Goods Sold $1,810 $1,585 $225 14% Gross Profit $1,790 $1,715 $75 4% Gross Profit Margin(%) 49.7% 52.0%Decreased Gross Profit $s. Increased Gross Profit Margin (Thousands of $s) 2014 2013 Change Change % Revenue $2,450 $3,015 ($565) -19% Cost of Goods Sold $1,590 $2,100 ($510 -24% Gross Profit $860 $915 ($55) .6% Gross Profit Margin(%) 35.1% 30.3%Decreased Gross Profit. Decreased Gross Profit Margin (Thousands of $s) 2014 2013 Change Change % Revenue $1,500 $1,645 ($145) -9% Cost of Goods Sold $1,200 $1,230 ($30) 2% Gross Profit $300 $415 ($115) -28% Gross Profit Margin(%) 20.0% 25.2%

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