1. GUTHRIE’S BY MILDRED MONTGOMERY

2. INVENTORY TURN0VER SALES/AVERAGE VALUE OF INVENTORY

3. INVENTORY TURNOVER 1990 KITCHEN-4 PHONOGRAPHIC-6 TELEVISION-4 VCR-5 1992 KITCHEN-4.25 PHONOGRAPHIC-6.7 TELEVISION-4.8 VCR-6

4. SALES PER SQUARE FOOT SALES/SQUARE FEET OF SELLING SPACE

5. SALES PER SQUARE FOOT 1990 KITCHEN-66.7 PHONOGRAPHIC-37.5 TELEVISION-66.7 VCR-1000 1992 KITCHEN-85 PHONOGRAPHIC-40 TELEVISION-75 VCR-150

6. GROSS-MARGIN RETURN ON INVENTORY INVESTMENT GROSS MARGIN/PRICE*(INVENTORY TURNOVER)

7. GROSS-MARGIN RETURN ON INVENTORY INVESTMENT 1990 KITCHEN-3 PHONOGRAPHIC-5 TELEVISION-3 VCR-4 1992 KITCHEN-3.25 PHONOGRAPHIC-5.7 TELEVISION-3.8 VCR-5

8. GROSS-MARGIN RETURN PER SQUARE FOOT GROSS MARGIN/PRICE*(SALES PER SQUARE FEET)

9. GROSS-MARGIN RETURN PER SQUARE FOOT 1990 KITCHEN-65.70 PHONOGRAPHIC-36.50 TELEVISION-65.70 VCR-999 1992 KITCHEN-84 PHONOGRAPHIC-39 TELEVISION-65 VCR-149

10. I would recommend that you take the unused 1,200 square feet for VCR and use that for the kitchen line. The kitchen line has increased it’s gross margin return per sq ft by 18.30 in two years.