Based on the data in Table 1 (below) and using the methods related to Kays concept of added value, what is the cost per dollar of net output for McDonalds and Wendys for 2014? Assume an interest rate (opportunity cost of capital) equal to 5%.

McDonald's ($Millions)	Wendy's ($Millions)
Revenues	27,441	2,061
Cost of Goods Sold (Materials)	15,446	1,400
Wages and Salaries	2,488	274
Capital Employed	31,534	3,806