Average selling price per cake $($row $31)$: If the future purchase price outlook is up $($U$),$ AAA sets theaverage selling price per cake twice the average selling price per cup of coffee. If the future purchaseprice outlook is down $($D$),$ AAA sets the average selling price per cake $70\%$ of the average selling priceper cup of coffee. If the future purchase price outlook is stable $($S$),$ AAA sets the average selling priceper cake $110\%$ the average selling price per cup of coffee. Cost of sales per cup of coffee $($row $32)$: If the future purchase price outlook is up $($U$),$ the average costof sales per cup is $125\%$ of the base coffee selling price. If the future purchase price outlook is down$($D$),$ the average cost of sales per cup is $85\%$ of the base coffee selling price. If the future purchaseprice outlook is stable $($S$),$ the average cost of sales per cup is $105\%$ of the base coffee selling price. Cost of sales per cake $($row $33)$: If the future purchase price outlook is up $($U$)$ AND current yearsadvertising level is high, the average cost of sales per cake is $85\%$ of the selling price of these items. Ifthe future purchase price outlook is down $($D$)$ AND current years advertising level is low, the averagecost of sales per cake is $55\%$ of the selling price of these items. Otherwise, in all other cases, theaverage cost of sales per cake is $65\%$ of the selling price of these items. Cost of salaries per day $($row $34)$: This is a function of the number of employees, the hourly wage rate,and the expected number of working hours per day.Income & Cash Flow Statements $($rows $36$ to $60)$ are described belo