Questions $57-62$ are based on the following.

All Above Board is a dog kennel located in a medium$-$sized city that is also home to a $40,000-$student university. The city has a median household income that is almost $$10,000$ higher than the United States average. All Above Board retails luxury organic dog foods and treats $($ODFT$)$ as well as top$-$of$-$the$-$line canine clothing and accessories $($CCA$).$ Its service offerings include boarding that segregates dogs by size, behavioral assessment, and salon and spa treatments. The retail unit and each of the three service areas are managed by separate individuals who share the hours of employees.

Facilities are available for overnight stays either in private suites or in group rooms $($with a movie night for the dogs$).$ All Above Board uses only allergy$-$free bedding, provides a $24-$hour pet taxi service, and allows customers to monitor the facilities online or by mobile telephone.

In general, customers of All Above Board are relatively wealthy, value a dog's health and happiness highly, and believe that organic and natural products are of better quality. Several other kennels are located nearby, and their prices tend to be $25$ percent to $50$ percent lower than those of All Above Board. Despite the higher prices, All Above Board has a waiting list, and it often rejects dogs whose behavioral profile might clash with that of other pets at the kennel.

The managers of the day$-$care and salon areas have recently engaged in heated arguments. Both have given contradictory instructions to shared employees, and each frequently reverses decisions made by the other manager. All Above Board has no director of human resources, and neither manager has a business degree. Employees are stressed, demotivated, and dissatisfied. High turnover rates have just come to the CEO's attention. The CEO knows that the company's good reputation depends on the quality performance of the employees.

All Above Board's financial statements for the last quarter, during which All Above Board experienced cash flow problems, can be summarized as follows:

$\backslash$table$[[,$ ODFT ${?}_{(}),$ CCA ${?}_{(})$