90 PART 2 Understanding Financial Statements and Cash Flow SMOLIRA GOLF, INC. Balance Sheets as of December 31, 2018 and 2019 2018 2019 20 18 2019 Assets Liabilities and Owners' Equity Current assets Current liabilities $ 5,298 $ 3,754 $ 3,986 Cash 5,827 Accounts payable Accounts receivable 7,707 8,477 Notes payable 3,045 3,318 Inventory Total 12,150 21,956 $ 36,260 Other 152 179 $ 25, 155 $ 6,951 $ 24,700 $ 7,483 $ 16,000 Total Long-term debt Owners' equity $ 37,000 55, 189 $ 92, 189 $115,672 Common stock and paid-in surplus $ 40,000 Accumulated retained eamings 28,805 $ 68,805 $ 100,456 Fixed assets Net plant and equipment $ 75,301 $ 100,456 $ 79,412 Total Total assets $115,672 Total liabilities and owners' equity SMOLIRA GOLF, INC. 2019 Income Statement Sales $229,854 Cost of goods sold Depreciation EBIT 184,317 8,730 $ 36,807 1,811 $ 34,996 Interest paid Taxable income Тахes 7,349 Net income $ 27,647 Dividends $16,000 Addition to retained earnings 11,647

Using the information provided in the document under Module 3 Unit 1 titled "Module 3 activity + assignment companies"... Create a work breakdown structure outlining the tasks and cost sources. Determine which are direct/indirect, variable and fixed. State the required cost estimation method(s) and use them to determine how much your project will cost. Module 3 Unit 1:4. Company: Health Tech Description: a tech company dedicating their knowledge to creating tech products that will advance healthcare. They focus mostly on providing small solutions to the wait time patients face when visiting hospitals and the problems this creates. Project: software that uses artificial intelligence to read CT scans of suspected stroke patients and determine the existence, severity and location of the stroke in order to ping the correct medical professional.

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Identify and giveexamples of each of thethree basic manufacturingcost categories.