Based on the following, how would you estimate fixed costs and variable costs? Sales in units $2018$ : $228,665$ Sales in units $2019$ : $213,939$ Cost of goods sold $+$operating expenses $($ in thousands $)2018$ : $ $4,546,283$ Cost of goods sold $+$operating expenses $($ in thousands $)2019$ : $ $4,283,058$ Wholesale Harley$-$Davidson motorcycle unit shipments were as follows:

Question $1.$ What is the sensitivity to sales in both units and $\%?$

Question $2$ What are the drawbacks of using the financial statements to estimate fixed and variable costs?

Question $3$ What kind of segments do you think Harley Davidson management watches over, and why?

Question $4.$ What other CVP issues do you see by reviewing the financial statements?

Question $5$Wholesale Harley$-$Davidson motorcycle unit shipments were as follows:

$\backslash$table$[[,2019,2018,\backslash$table$[[$Unit$],[$Decrease$]]],[,$Units,Mix $\%,$Units,Mix $\%],[$Motorcycle Units:$],[$United States,$124,326,58\mathrm{.}1\%,132,433,57\mathrm{.}9\%,(8,107)],[$International$,89,613,41\mathrm{.}9\%,96,232,42\mathrm{.}1\%,(6,619)],[,213,939,100\mathrm{.}0\%,228,665,100\mathrm{.}0\%,],[$Motorcycle Units:$],[$Touring motorcycle units,$91,018,42\mathrm{.}5\%,101,942,44\mathrm{.}6\%,(10,924)],[$Cruiser motorcycle units $^(($a$)),76,052,35\mathrm{.}6\%,78,529,34\mathrm{.}3\%,(2,477)],[$Sportster $^(8)/$ Street motorcycle units,$46,869,21\mathrm{.}9\%,48,194,21\mathrm{.}1\%,(1,325)],[,213,939,100\mathrm{.}0\%,228,665,100\mathrm{.}0\%,(14,726)]]$ As a managerial accountant, how would you accumulate the data needed for this analysis?