The highest level is Board of Directors BU 10000. The second level is Headquarters 10000. The third level is Marketing BU 11100, Administration BU 11500, Manufacturing BU 113000, the Finance BU 11000, and the Engineering BU is 11400. Under the Marketing BU 11100 are Eastern BU 11120, Western BU 11130, and Midwestern BU 11110. Under the Midwestern BU 11110 are Chicago BU 11111, Houston BU 11113, and Denver BU 11112. Under the Finance BU 11000 are the HR BU 11210, Payroll BU 11230, and IS BU 11220.