CVP Analysis Using Published Financial Statements Condensed data in millions of dollars from Microsofts 2019 and 2018 income statements follow: 2019 2018 Revenues $151,012 $132,432 Total cost of revenues and operating expenses 99,461 90,362 Operating income $51,551 $42,070 Required a. Develop a cost-estimation equation for Microsofts 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) = $Answer ______ + $Answer ____ X where X is revenue in millions of dollars. b. Determine Microsofts annual break-even point. Note: Round amount to the nearest million dollar. c. Predict operating profit for 2020, assuming 2020 sales of $180,000 million. Note: Round amount to the nearest million dollar.