Below is the depiction of a company's cost functions: Scan through each year and explain which one's do not make sense and why. Hint to identify functions that don't make sense: Functions that don't make sense are ones where variable cost %s are greater than one or less than 0, or those with very high (relative to actual costs) or negative fixed cost estimates, etc.

1991 1999 Revenue COGS 2,857.60 1,964.40 1992 4,644.20 2,514.60 1993 3,891.80 2,589.80 1994 2,697.00 2,105.70 1995 3,519.20 2,327.10 1996 5.001.40 3,032.60 1997 5,847.60 3,455.80 1998 5,649.00 2,856.00 6,013.00 3,751.00 2000 5,808.00 3.488.00 1,304.00 1,016.00 2001 5,403.00 3.131.00 SG&A EBIT 540.1 353.10 599 1,530.60 620 682.00 670.1 -78.80 587.3 604.80 807 1,161.80 1,016.10 1,375.70 1,140.00 1.653.00 1,373.00 889.00 994.00 1,278.00 Op lev estimates Var cost % CGS SGA Fixed cost estimates cgs SGA 30.80% 3.30% -9.99% -2.79% 40.52% 4.19% 26.93% -10.07% 47.60% 14.82% 50.01% 24.71% 302.01% -62.39% 245.88% 64.01% 128.29% 33.66% 88.15% 76.54% 1,084 446 2,979 729 1,013 783 1,379 942 652 66 531 (429) (14,205) 4,664 (11,034) (2,476) (3,963) (651) (1,632) (3,142) 1991 1999 Revenue COGS 2,857.60 1,964.40 1992 4,644.20 2,514.60 1993 3,891.80 2,589.80 1994 2,697.00 2,105.70 1995 3,519.20 2,327.10 1996 5.001.40 3,032.60 1997 5,847.60 3,455.80 1998 5,649.00 2,856.00 6,013.00 3,751.00 2000 5,808.00 3.488.00 1,304.00 1,016.00 2001 5,403.00 3.131.00 SG&A EBIT 540.1 353.10 599 1,530.60 620 682.00 670.1 -78.80 587.3 604.80 807 1,161.80 1,016.10 1,375.70 1,140.00 1.653.00 1,373.00 889.00 994.00 1,278.00 Op lev estimates Var cost % CGS SGA Fixed cost estimates cgs SGA 30.80% 3.30% -9.99% -2.79% 40.52% 4.19% 26.93% -10.07% 47.60% 14.82% 50.01% 24.71% 302.01% -62.39% 245.88% 64.01% 128.29% 33.66% 88.15% 76.54% 1,084 446 2,979 729 1,013 783 1,379 942 652 66 531 (429) (14,205) 4,664 (11,034) (2,476) (3,963) (651) (1,632) (3,142)