SOA is expected to generate retail sales totaling 342 thousand units, up 62.8 thousand units year on year. Net sales will also increase 1,857 million dollars year on year to reach 8,780 million dollars. Operating income will be up 25 million dollars year on year to total 130 million dollars. This increase will come from a gain of 195 million dollars due to favorable sales volume and mix variances despite a loss of 170 million dollars due to higher SG&A expenses. SIA is expected to generate net sales totaling 4,146 million dollars, up 301 million dollars year on year. Operating income will fall 24 million dollars year on year to hit 58 million dollars. Factors for the decrease will include a loss of 50 million dollars due to sales price and volume variances, a gain of 42 million dollars brought by overall cost reduction efforts, as well as a loss of 16 million dollars due to an increase in fixed costs.