Questions:

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 $($in thousands$)2018$: $$4,546,283$

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

B$.$ Estimate revenue per unit sold:

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

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