Which company has the least efficient SG&A/Sales ratio? Select : 1 Andrews Digby Chester Baldwin Income Statement Survey Andrews Baldwin Chester Sales $27,128 $25,460 $1,668 $189,598 $115,774 $73,824 $12,236 Variable Costs (Labor, Material, Carry) Contribution Margin Depreciation SGA (R&D, Promo, Sales, Admin) Other (Fees, Writeoffs, TQM, Bonuses EBIT Interest (Short term, Long term) Taxes $309,032 $176,885 $132,147 $11,864 $14,636 $6,103 $99,545 $8,426 Digby $238,177 $155,160 $83,017 $18,196 $21,706 $5,311 $37,805 $17,155 $7,227 $17,272 $15,494 $4,719 $36,340 $16,307 $10,318 $992 ($21,878) $26,310 ($16,866) $0 ($31,323) $31,892 $7,011 $260 Profit Sharing $268 $1,185 $58,043 Net Profit $12,761 $13,154