Penguin Network Warehouses, LLC $("$PNW$,$ LLC$")$ is a warehousing and logistics company providing grocery stores with climate$-$

controlled storage and just$-$in$-$time delivery of perishable goods nationwide. PNW$,$ LLC has $10$ regional offices with the corporate

headquarters being in Region $5,$ Chicago. Each regional office makes tangible personal property purchases based on the needs of

each location and performs the data entry exercise of entering the purchase information into a central system for fixed asset tracking

and depreciation purposes.

Corporate has negotiated bulk pricing arrangements with its primary suppliers. Each regional office purchases tangible personal

property from three primary suppliers as follows:

Gentoo Refrigeration $-$ supplier of commercial cooling machinery and equipment

Magellanic Resources $-$ supplier of computers and peripheral equipment used to manage logistics

Emperor Office Furniture $-$ supplier of office furniture and fixtures

Ms$.$ Humboldt, the Corporate Tax Analyst, has exported the data from the central system and has created the following Tableau

visualization.