-34. CVP Analysis Using Published Financial Statements Condensed data in millions of dollars from Microsoft's 2019 and 2018 income statements follow: REQUIRED a. Develop a cost-estimation equation for Microsoft's annual cost of revenues and operating expenses using revenues as the activity. b. Determine Microsoft's annual break-even point. c. Predict operating profit for 2020 , assuming 2020 sales of $150,000 million. d. Identify the assumptions required to use the equations and amounts computed above