just interpret the results

Chapter 12 Strategy, Balanced Seorecard, and Strategic Profitability Analysis Profitability Analysis Following a strategy of product differentiation, Somerset Corporation makes a high-end computer monitor, CM7. Somerset Corporation presents the following data for the years 2020 and 2021: Somerset Corporation produces no defective units but it wants to reduce direct materials usage per unit of CM7 in 2020. Manufacturing conversion costs in each year depend on production capacity defined in terms of CM7 units that can be produced. Selling and customer-service costs depend on the number of customers that the customer and service functions are designed to support. Somerset Corporation has 100 customers in 2020 and 115 customers in 2021. The industry market size for high-end computer monitors increased 5\% from 2020 to 2021. Required: a. What is operating income for 2020 ? b. What is operating income in 2021 ? c. What is the change in operating income from 2020 to 2021 ? d. Further detail the change in operating income based on the following factors: Growth Price Recovery Productivity e. Interpret the results. evenue: (6,5006,000)400=200,000F iar cost: (6,5006,000)40=20,000 UF gic nimber : : 6,000(6,0006,500)=6,500 x. cost : in growth =200,000F20,000UF=180,000F revenue, 1,550(440400)=760,000 fix cost t (110100)10,000=100,000 in pinc recorsig =260,000F=26,060dF podotinly yar cost =(6,5006,500)44= Fis cost (10,000=10,000)110=