I figured that since both Colt and Uberti sell the same type of guns that they probably have around the same selling and commissions. The only difference is that Colt sells originals and is a bit more popular than Uberti so I recorded Uberti's selling and commision a little lower. Totaling to about $4 million. The R&D of the gun doesn't really have that much money to pay out in overhead because they make replicas of the guns so all the plans and such for the guns are already made. I figured this would be only about $500,000 because the only thing that they may have to research is buying the plans for each specific gun that they reproduce. For General and Administrative I figured they had less workers than Colt because they are a little bit smaller than Colt so that would register to about $3 million. The building development for the company of Uberti would be generally the same as Colt because they both use the same technology and technology is always changing only uberti is just a smaller scale. So looking at the income statement from Colt it would be close to $70,000. Now the transaction costs for Uberti they will be more than Colt because they export a lot of their guns to the U.S. so with the value of the dollar being so high it won't cost that much I would say they would be around $2 million. Also the Restructuring cost won't be the same because Uberti is an Italian company so they have different interest rates than here in the U.S. It is higher than here so I would guess that they would have about $9 million in interest. Another thing that is different is that Uberti also has different income tax. Again it is much higher in Italy so if they have close to the same amount of sales Uberti's income tax would be close to $1 million.