Caculate the operating cost $+$ COGS using the following information

"Consolidated Statement of Income

$($In Millions, except per share amounts$)"$ "Common$-$Size Statement of Income

$($in $\%)"$

$20222021202020192022202120202019$

Sales $($Net Revenue$)$ $$63,054$ $$79,024$ $$77,867$ $$71,965100\mathrm{.}0\%100\mathrm{.}0\%100\mathrm{.}0\%100\mathrm{.}0\%$

Cost of Sales $$36,188$ $$35,209$ $$34,255$ $$29,82557\mathrm{.}4\%44\mathrm{.}6\%44\mathrm{.}0\%41\mathrm{.}4\%$

Gross Profit $($Margin$)$ $$26,866$ $$43,815$ $$43,612$ $$42,14042\mathrm{.}6\%55\mathrm{.}4\%56\mathrm{.}0\%58\mathrm{.}6\%$

Research and Development $$17,528$ $$15,190$ $$13,556$ $$13,36227\mathrm{.}8\%19\mathrm{.}2\%17\mathrm{.}4\%18\mathrm{.}6\%$

Marketing, general and administrative $$7,002$ $$6,543$ $$6,180$ $$6,35011\mathrm{.}1\%8\mathrm{.}3\%7\mathrm{.}9\%8\mathrm{.}8\%$

Restructuring and asset impairment $$2$ $$2,626$ $$198$ $$3930\mathrm{.}0\%3\mathrm{.}3\%0\mathrm{.}3\%0\mathrm{.}5\%$

Operating Expenses $$24,532$ $$24,359$ $$19,934$ $$20,10538\mathrm{.}9\%30\mathrm{.}8\%25\mathrm{.}6\%27\mathrm{.}9\%$

Operating Income $$2,334$ $$19,456$ $$23,678$ $$22,0353\mathrm{.}7\%24\mathrm{.}6\%30\mathrm{.}4\%30\mathrm{.}6\%$

Gains $($losses$)$ on equity investments, net $$4,268$ $$2,729$ $$1,904$ $$1,5396\mathrm{.}8\%3\mathrm{.}5\%2\mathrm{.}4\%2\mathrm{.}1\%$

Interest and other, net $$1,166$ $$(482)$ $$(504)$ $$4841\mathrm{.}8\%-0\mathrm{.}6\%-0\mathrm{.}6\%0\mathrm{.}7\%$

Income before taxes $$7,768$ $$21,703$ $$25,078$ $$24,05812\mathrm{.}3\%27\mathrm{.}5\%32\mathrm{.}2\%33\mathrm{.}4\%$

Provision for taxes $$(249)$ $$1,835$ $$4,179$ $$3,010-0\mathrm{.}4\%2\mathrm{.}3\%5\mathrm{.}4\%4\mathrm{.}2\%$

Net Income $$8,017$ $$19,868$ $$20,899$ $$21,04812\mathrm{.}7\%25\mathrm{.}1\%26\mathrm{.}8\%29\mathrm{.}2\%$

Diluted EPS $$1\mathrm{.}94$ $$4\mathrm{.}86$ $$4\mathrm{.}94$ $$4\mathrm{.}71$ $$1\mathrm{.}94$ $$4\mathrm{.}86$ $$4\mathrm{.}94$ $$4\mathrm{.}71$

Effective tax rate $-3\mathrm{.}2\%8\mathrm{.}5\%16\mathrm{.}7\%12\mathrm{.}5\%-3\mathrm{.}2\%8\mathrm{.}5\%16\mathrm{.}7\%12\mathrm{.}5\%$

Growth rates $2021-20222020-20212019-20202021-20222020-20212019-2020$

Net revenues $-20\mathrm{.}2\%1\mathrm{.}5\%8\mathrm{.}2\%-20\mathrm{.}2\%1\mathrm{.}5\%8\mathrm{.}2\%$

Operating costs $0\mathrm{.}7\%22\mathrm{.}2\%-0\mathrm{.}9\%0\mathrm{.}7\%22\mathrm{.}2\%-0\mathrm{.}9\%$

Operating costs $+$ COGS $0\mathrm{.}0\%0\mathrm{.}0\%0\mathrm{.}0\%$