Please explain, as I need to be able to do something similar for an upcoming test. Thank you!

> Exercises Learning Objective 1 E22-21 Budgeting benefits David Rodriguez owns a chain of travel goods stores, Rodriguez Travel Goods. Last This year Op. Inc. $1,880,000 year, his sales staff sold 25,000 suitcases at an average sales price of $150. Variable expenses were 60% of sales revenue, and the total fixed expense was $120,000. This year, the chain sold more expensive product lines. Sales were 20,000 suitcases at an average price of $250. The variable expense percentage and the total fixed expenses were the same both years. Rodriguez evaluates the chain manager by comparing this year's operating income with last year's operating income. Prepare a performance report for this year, similar to Exhibit 22-2, which compares this year's results with last year's results. How would you improve Rodriguez's performance evaluation system to better analyze this year's results