According to the producer price index database maintained by the Bureau of Labor Statistics, the average cost of computer equipment fell 3.8 percent between January and December 2018. Lets see whether these changes are reflected in the income statement of Inigo Peripherals for the year ended December 31, 2018. 2018 2017 Sales Revenue $ 112,000 $ 138,000 Cost of Goods Sold 66,000 76,300 Gross Profit 46,000 61,700 Selling, General, and Administrative Expenses 37,200 39,400 Interest Expense 620 535 Incom