When unaudited financial statements are presented in comparative form with audited financial statements in a document filed with the Securities and Exchange Commission, such statements should be: 
Definitions:
Markup
The difference between the cost of a product or service and its selling price, expressed as a percentage of the cost.
Marginal Cost
The additional total expense incurred from producing one more unit of a product or service.
Free Entry
A market condition where firms can freely enter or exit the industry without facing significant barriers to entry.
Wheat
A cereal grain that is a staple food in many parts of the world, used to make products like bread, pasta, and pastry.
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