You have learned about the importance of oral communication skills to be successful in the real world. This week you will practice your oral communication skills by explaining your answer in Flipgrid to a hypothetical client.

Linda Hamilton, the owner of the SA Manufacturing Co$.,$ is concerned that the company's profitability has worsened. She asks you $($her accountant$)$ to examine the books and answer some questions. You notice the company's period costs include:

Toilet paper costs at the factory, $$9,000$

Insurance on the company's headquarters, $$11,000$

Depreciation of factory lunchroom facilities, $$7,000$