P15-34. CVP Analysis Using Published Financial Statements Condensed data in millions of dollars from Apple's 2014 and 2015 income stat statements follow 2015 2014 . $233, 715 $182,795 Revenues Total cost of revenues and operating expenses.. . . . . (162,485) .. 71,230 52,503 REQUIRED a. Develop a cost-estimation equation for Apple's annual cost of revenues and operatin b. c. d. expenses Determine Apple's annual break-even point. Predict operating profit for 2016, assuming 2016 sales of $284,000 million. Identify the assumptions required to use the equations and amounts computed above