General Motors had $166.38B in sales for 2016, which is $14.02B over its previous year sales. The greatest costs which impact the production of goods sold are labor and manufacturing costs. GM has cut its manufacturing cost by $5,000 per vehicle and through its restructuring in 2009 reduced some labor costs, which includes pensions and health care. Achieving productive efficiency is key to GM competing with foreign automakers, which have lower production cost accompanied by lower retail sale prices. The company also reduced its fixed and variable costs by reducing employees, eliminating slow-selling auto brands, and closing old plants. Since GM is a global company there are foreign variable costs that impact production costs and profitability;