Please refer to image. If you can also explain each calculation, that would be great.

David Gonzalez owns a chain of travel goods stores, Gonzalez Travel Goods. Last year, his sales staff sold 15,000 suitcases at an average sale price of $120. Variable expenses were 80% of sales revenue, and the total fixed expense was $190,000. This year, the chain sold more expensive product lines. Sales were 10,000 suitcases at an average price of $220. The variable expense percentage and the total fixed expenses were the same both years. Gonzalez evaluates the chain manager by comparing this year's income with last year's income. Prepare a performance report for this year. How would you improve Gonzalez's performance evaluation system to better analyze this year's results