Question $1$:

a$.)$ Based on the following, how would you estimate fixed costs and variable costs?

Sales in units $2018$: $228,665$

Sales in units $2019$: $213,939$

Cost of goods sold $+$ operating expenses $2018$: $$4,546,283,000$

Cost of goods sold $+$ operating expenses $2019$: $$4,283,058$

Question $2$:

a$.)$ Estimate revenue per unit sold:

b$.)$ Create a CVP contribution margin statement for $2019$: