Questions:

$1.$ 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 $($in thousands$)2018$: $$4,546,283$ Cost of goods sold $+$ operating expenses $($in thousands$)2019$: $$4,283,058$

$2.$ Estimate revenue per unit sold:

$3.$ Create a CVP contribution margin statement for $2019$:

$4.$ Calculate the break$-$even point and create a CVP contribution margin statement showing the break$-$even point: