Questions: $\backslash$table$[[,2019,2018],[$Revenue:$],[$Motorcycles$,$$$,3,538,269,$$$,3,882,963],[$Parts & Accessories,,$713,400,,754,663],[$General Merchandise,,$237,566,,241,964],[$Licensing$,,35,917,,38,676],[$Other$,,47,526,,50,380],[,,4,572,678,,4,968,646],[$Cost of goods sold,,$3,229,798,,3,351,796],[$Gross profit,,$1,342,880,,1,616,850],[$Operating expenses:$],[$Selling & administrative expense,,$808,415,,914,900],[$Engineering expense,,$212,492,,186,186],[$Restructuring expense,,$32,353,,93,401],[,,1,053,260,,1,194,487],[$Operating income,$$,289,620,$$$,422,363]]$ Wholesale Harley$-$Davidson motorcycle unit shipments were as follows:

Questions:

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$

Estimate revenue per unit sold:

Create a CVP contribution margin statement for $2019$:

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

break$-$even point:

$1.$ 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:

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$5.$ What is the sensitivity to sales in both units and $\%?$

$6.$ What are the drawbacks of using the financial statements to estimate fixed and variable costs?

$7.$ What kind of segments do you think Harley Davidson management watches over, and why?

$8.$ What other CVP issues do you see by reviewing the financial statements?

$9.$ As a managerial accountant, how would you accumulate the data needed for this analysis?