________ is a state in which we are awake, aware, and attuned to ourselves, others, and our environment

Refer to the income statement above. Luther's earnings before interest, taxes, depreciation, and amortization (EBITDA) for the year ending December 31, 2005 is closest to ________

Luther Corporation Consolidated Income Statement Year ended December 31 (in $millions) 2006 2005 Total sales 610.1 553.6 Cost of sales -500.2 -357.1 Gross profit 109.9 196.5 Selling, general, and administrative expenses -40.5 -38.8 Research and development -24.6 -21.8 Depreciation and amortization -3.6 -3.4 Operating income 41.2 132.5 Other income -- -- Earnings before interest and taxes (EBIT) 41.2 132.5 Interest income (expense) -25.1 -15.9 Pretax income 16.1 116.6 Taxes -5.5 -40.81 Net income 10.6 75.79 Price per share $16 $15 Sharing outstanding (millions) 10.2 8.0 Stock options outstanding (millions) 0.3 0.2 Stockholders' Equity 126.6 63.6 Total Liabilities and Stockholders' Equity 533.1 386.7 A) $271.8 million B) $108.7 million C) $163.1 million D) $135.9 million

If, during the completion phase of the audit, the auditor determines that he or she has not obtained sufficient evidence to draw a conclusion about the fairness of the client's financial statements, there are two choices: accumulate additional

evidence or issue either a qualified or an adverse opinion. Indicate whether the statement is true or false