Well, its year-end and after reviewing our financials I have been agonizing over a few general questions which y'all may or may not wish to help me with. First, is there a rule of thumb for Advertising Expense as a percentage of Sales. Ours last year was 2% including Yellow Pages. Our growth is strong, but in hind-sight this percent seems low to me. Second, Question regarding materials cost as a percent of sales. Is there a rule of thumb as to what is an industry standard. Maybe I am asking the wrong question. Last year, the cost of materials (every material associated in the production of a completed frame project) was 36% of our total sales. Care to share with me whether this is high/low/average. I am sure it is not prudent for us to share sales figures, but generalites would be appreciated. Very few fellow past framers in the SCORE program to ask pertinent questions. Attending Jay Goltz workshop in Las Vegas really was enlightening and just kindled my curiosity for MORE. Any advise would be appreciated.