CVP Analysis Using Published Financial Statements Condensed data in millions of dollars from Microsoft's 2019 and 2018 income statements follow: 2019 2018 Revenues $138,427 $121,396 Total cost of revenues and operating expenses Operating income 91,172 82,832 $47,255 $38,564 Required a. Develop a cost-estimation equation for Microsoft's annual cost of revenues and operating expenses using revenues as the activity. Note: Round fixed cost amount to the nearest whole million dollar. Note: Round the variable cost ratio to two decimal places (for example, round 0.6555 to 0.66) in your answer below and in all calculations. Total cost (in millions) = $ 0 + $ 0.49 X where X is revenue in millions of dollars. b. Determine Microsoft's annual break-even point. Note: Round amount to the nearest million dollar. $ 0 million c. Predict operating profit for 2020, assuming 2020 sales of $165,000 million. Note: Round amount to the nearest million dollar. $ 0 million