A PEZA enterprise whose cost ratio is 40% reported the following figures from 2015 to 2019. Assume all are realized/incurred evenly throughout each year of operation.

2015 2016 2017 2018 2019 Sales in Units 50,000 55,000 60,000 80,000 75,000 Average Unit Sales Price 55 60 50 50 50 Operating Expenses 570,000 670,000 590,000 820,000 740,000