Concord Company manufactures hiking boots and seeks to grow through low-cost, high-quality production. It utilizes a balanced scorecard and produces a single boot product. In July, it budgeted and actually produced and sold 20,000 units, with actual sales revenue of $829,820. Variances existed between actual and budgeted materials, labor, overhead, and other costs. The case study requires calculation and analysis of variances, customer profitability, break-even points, and other financial measures to evaluate Concord's performance and potential strategic decisions.