COMPANY B

Sales 100,000 100,000 100,000 100,000 100,000

Cost of Sales 40,000 44,000 48,400 53,240 58,564
Commissions 5,000 5,000 5,000 5,000 5,000
Salaries/Wages 25,000 26,250 27,563 28,941 30,388
COMPANY C
Sales 100,000 110,000 105,000 120,000 80,000
Cost of Sales 40,000 44,000 48,400 53,240 58,564
Commissions 5,000 5,500 5,250 6,000 4,000
Salaries/Wages 30,000 37,500 46,875 58,594 73,242
COMPANY D
Sales 100,000 125,000 156,250 195,313 244,141
Cost of Sales 25,000 30,000 36,000 43,200 51,840
Commissions 5,000 12,500 23,438 39,063 61,035
Salaries/Wages 20,000 21,000 22,050 23,153 24,310
COMPANY E
Sales 100,000 125,000 150,000 172,500 189,750
Cost of Sales 30,000 43,750 60,000 77,625 94,875
Commissions 25,000 25,000 22,500 17,250 9,488
Salaries/Wages 20,000 22,000 24,200 26,620 29,282

A
COMPANY A 2011 2012 2013 2014 2015
Sales 100,000 120,000 144,000 172,800 207,360

SALES
250000

200000

150000

100000

50000

0
1 2 3 4 5

COMPANY A Sales

B
Sales 100,000 100,000 100,000 100,000 100,000
Cost of Sales 40,000 44,000 48,400 53,240 58,564

COMPANY B

120,000

100,000

80,000

60,000

40,000

20,000

0
1 2 Sales Cost
3 of Sales 4 5

c
2011 2012 2013 2014 2015
Cost of sales A 50,000 55,000 60,500 66,550 73,205
Cost of Sales B 40,000 44,000 48,400 53,240 58,564
Cost of Sales C 40,000 44,000 48,400 53,240 58,564

NET INCOME

80,000
70,000
60,000
50,000
40,000
30,000
20,000
10,000
0
2011 Cost of
2012
sales A Cost 2013
of Sales B Cost2014
of Sales C 2015

A.
 2014
Sales 195,313
Cost of Sales 43,200

2014
Cost of
Sales

Sales

A.

0 50000 100000 150000 200000 250000

B.
2015
sales A 207,360
Sales B 100,000
Sales C 80,000
Sales D 244,141
Sales E 189,750

SALES 2015
Sales E

Sales D

Sales C

Sales B

sales A

B.

0 50000 100000 150000 200000 250000 300000

C.
2013
Sales A 144,000
Cost of Sales A 60,500
Sales B 100,000
Cost of Sales B 48,400
Sales C 105,000
Cost of Sales C 48,400
Sales D 156,250
Cost of Sales D 36,000
Sales E 150,000
Cost of Sales E 60,000

2013
Cost of Sales E
Sales E
Cost of Sales D
Sales D
Cost of Sales C
Sales C
Cost of Sales B
Sales B
Cost of Sales A
Sales A

C.
0 20000 40000 60000 80000 100000 120000 140000 160000 180000