As you are looking at your projections and those given to you by G&M Marketing, which estimate is most crucial to the level of success of the company? Is it initial sales $($Q$)$ or is it fixed costs or is it the unit COGS? Demonstrate with a sensitivity analysis $($based on the impact of a $5$ percent increase in each variable...if it$$s a $ figure, than it$$s a $5\%$ higher one, if it$$s a $\%,$ then the $\%$ is $5$ percent higher...add $5$ to it$).$