Cost of Goods Sold = $63,221 billion Cost of Selling and Administrative Expenses = $21,319 billion R&D costs = $4,992 billion

Operating Income = $2,926 billion

Assume that $3 billion of operating expense in addition to the depreciation and amortization expense of $6,143 billion are all the fixed expenses.

A. Compute the average variable cost of goods sold percentage.

B. Compute the average contribution margin percentage.

C. What would be the break-even sales dollars under this scenario?

D. Does this seem reasonable, given the current operating income?