阿摩線上測驗
題組內容
Using the following information to answer questions 10 and 11
Mason's Hardware Store prepared Ihe following analysis of cost of goods sold for the previous Ihree years: 
Net income for the years 2004, 2005, and 2006 was $70,000, $60,000, and $55,000，respectively. Since net income was consistently declining, Mr. Mason hired a new accountant to investigate the cause(s) for the declines.
Net income for the years 2004, 2005, and 2006 was $70,000, $60,000, and $55,000，respectively. Since net income was consistently declining, Mr. Mason hired a new accountant to investigate the cause(s) for the declines. The accountant determined the following: