CVP Analysis Using Published Financial Statements

Condensed data in thousands of dollars (000) from Netflixs 2009 and 2010 income statements follows:

	2010	2009
Revenues.........	$2,162,625	$1,670,269
Total Cost of Revenues and Operating expenses	(1,878,984)	(1,478,330)
Operating Income	$283,641	$191,939

Develop a cost-estimation equation for Netflixs annual cost of revenues and operating expenses and determine its annual break-even point.