CVP Analysis Using Published Financial Statements Condensed data in millions of dollars from Microsoft's 2019 and 2018 income statements follow: Revenues 2019 2018 $201,349 $176,576 Total cost of revenues and operating expenses 132,614 120,483 Operating income Required $68,735 $56,093 a. Develop a cost-estimation equation for Microsoft's annual cost of revenues and operating expenses using revenues as the activity. Note: Round fixed cost amount to the nearest whole million dollar. Note: Round the variable cost ratio to two decimal places (for example, round 0.6555 to 0.66) in your answer below and in all calculations. Total cost (in millions) = $ + $ where X is revenue in millions of dollars. b. Determine Microsoft's annual break-even point. Note: Round amount to the nearest million dollar. $ million c. Predict operating profit for 2020, assuming 2020 sales of $240,000 million. Note: Round amount to the nearest million dollar. $ million