Gary: I know all this. What we need is some creative accounting i have an idea that might belp us, and I wanted to see if you would go along with it. We have 200 partially finished machines in process, about 20% complete. That compares with the 1.000 units that we completed and sold during the year when you computed the per-unit cost, you used 1,040 equivalent units, giving us a manufacturing cost of$1.500 per unit. That per unit cost gives us cost of goods sold equal to $1.5 million and ending work in process worth $60,000. The presence of the work in process gives us a chance to improve our financial position. If we report the units in work in process as 80% complete, this will increase our equivalent units to I.160. This, in will decrease our turn, unit cost to about $1.345 and cost of goods sold to $1345 million. The value of our work in process will increase to $215.200. With those financial stats, the loan would be a cinch.