How does the past financial performance of each compare?

Here I attach 3 files:
The first file is the case study and 3 requirements of what you need to do. The requirements are on page 23
The second file is an excel file where I answer the first requirement and you will need to uses that information for answering requirement number 2 which is the only thing you need to do to write.
The third file is another excel file where I put screenshots from chapter 15. Chapter 15 screenshots will help you in answering requirement number 2 where you need to write about Cost allocation, customer profitabilities analysis, and sales-variance analysis. If 2 pages are too little to answer all these 3 things you can answer just one or two of them. For example, you can write only for Cost allocation and sales variances analysis.

Here is copy-paste of the 3 requirements on page 23 of the case study file.
(1) How does the past financial performance of each compare? How do they contrast? Consider all
ratio factors and other elements.
(2) From Chapter 15 do you recommend any Cost Allocation, Customer Profitability Analysis, and
Sales-Variance Analysis? If so why? If not; why and was is rationale for the next steps?
(3) Decide whether Target should retain or fire its chief executive officer. Write your rationale for the
recommendation that you will read to Target’s Board of Directors

You need to answer only requirement #2. Requirement #1 is already solved by me on the excel file.

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