13. [Change in depreciation lives and residual values; follow-up to Problem 8-12] In 2000, Coca-Cola Enterprises [CCE] changed the estimated useful lives and residual values of certain fixed assets. Exhibit 8P-3 contains extracts from the CCE's 10-K report for 2000

a. Compute the gross margin and operating margin for 1999 and 2000, using (i) Reported data (ii) Data adjusted for the accounting change. Allocate depre- ciation between cost of sales and selling expense using the PBG allocation in Exhibu 8P-2.