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One key learning aspect I have taken away from Quarter one is to double check credit line spending. Even though the plan was able to submit saying the credit line was not over limit, the credit line was exceeded and received a fee for it. I believe it was from financing project one instead of waiting until the second quarter to finance the project. Market share is a learning aspect, gaining a strong market share will be important to help increase the net income. Increasing advertising is a must to increase the number of units sold. Customers will purchase from the competitors if they are not aware of the company.Determining a more accurate amount for rent and utilities will help eliminate a negative base cost and will help achieve a better funding plan. Decreasing idle time for production can increase the number of products produced and reduce waste.The main driver behind the positive price variance is related to the increase in price and the growth in the total market demand. The company gained a little more market share then what was expected. Even though there was growth and added to the net income, the market share was greatly over estimated resulting in less net income. There was a positiveprice that added to the net income due to the price being over planned price based on price increases. A lack of appropriate funds in advertising contributed to the negative market share. The base cost was negative due to the underestimated cost of rent and utilities, along with other expenses related to exceeding credit limit. Productivity variancewas negative due to idle time for workers. Decisions that were made that affected cash flow consisted of product price increase, implementing the start to project one, deal with supplier, and increase in advertising funds. The price increase, advertising, and deal with supplier helped growth positively.