a$.$ What is the net profits of January $2023$&$2024?$ In dollars and percentage.

b$.$ What expenses are variable? What expenses are fixed?

c$.$ If you invested $$100,000$cash, what was your ROI for the month of January $2022?$ Annually?

d$.$ Did productivity increase or decrease in January $2024?$ Why or Why not?

$\backslash$table$[[$January $2023,$January $2024,],[$Net Sales: $$70,000,$Net Sales: $$80,000,],[$Expenses$,,],[$COGS$,(21,000),(23,000)$