Dante Fernandez owns a chain of travel goods stores. Fernandez Travel Goods. Last year his sales staff sold 15,000 suitcases at an average sale price of $180. Variable expenses were 85% of sales revenue and the total fixed expense was $180,000. This year, the chain sold more expensive product lines. Sales were 14,000 suitcases at an average price of $280. The variable expense percentage and the total fixed expenses were the same both years. Fernandez evaluates the chain manager by comparing this year's income with last year's income. Prepare a performance report for this year. How would you improve Fernandez's performance evaluation system to better analyze this year's results? Begin by preparing a performance report. (Complete all answer boxes. Enter a "O for zero amounts.) Fernandez Travel Goods Income Statment Performance Report This Year Last Year Number of suitcases sold Sales Revenue Variable Expenses Contribution Margin Fixed Expenses Operating Income