Q4. Use the assumptions described in the table when modeling items that are not computed as totals or subtotals, or that are not computed using information available from the model.

Variable	Modeling assumptions
Revenue	Revenue growth in each forecast year equals the compound average growth rate over the historical period
Cost of sales	Cost of sales to revenue in each year of forecast period equals average annual ratio from the last 3 years of the historical period
SG&A and other indirect expenses	Fixed indirect costs made up 68.00% of all indirect costs In the last year of the historical period and the remaining indirect costs are considered variable. Fixed indirect costs in each forecast year are expected to be 4.99% higher than the measure from the previous year. The ratio of variable indirect costs to revenue in each forecast period equals the ratio from the previous year