The Sample Basic database used in this tutorial is based on a hypothetical company in the beverage industry. The major products of the company are various kinds of sodas. These products are sold in U.S. markets, which are categorized by state and region. Financial data for the company is collected monthly and is summarized by quarter and by year. The company uses Essbase to calculate financial and accounting data, such as sales, cost of goods sold, and payroll. The company tracks actual and budget data, and the variance and percent variance between actual and budget data.