1. Virginia LLC has base sales of 100 and depreciation expense is 25% of sales. Assuming a 25% increase in sales, depreciation expense for the first pro forma year is:

a. 30.25 b. 31.25 c. 32.25 d. none of the above

2. Forest LLC has base sales of 100 and cost of goods sold is 70% of sales. Assuming a 25% increase in sales cost of goods sold for the first year is:

a. 85.5 b. 87.5 c. 89.5 d. none of the above

3. Rocky LLC has base sales of 100 and salaries expense are 67% of sales. Assuming a 25% increase in sales, salaries expense for the first pro year is:

a. 83.75 b. 84.75 c. 85.75 d. 86.75

4. Amber LLC has base sales of 100 and salaries expense are 63% of sales. Assuming a 15% increase in sales, salaries expense for the first pro year is:

a. 72.35 b. 72.45 c. 72.75 d. none of the above