Diego Garcia owns a chain of travel goods stores. Last year, his sales staff sold 10,000 suitcases at an average sale price of $150. Variable expenses were 80% of sales revenue, and the total fixed expense was $110,000. This year, the chain sold more expensive product lines. Sales were 8,000 suitcases at an average price of $200. The variable expense percentage and the total fixed expense were the same both years. Garcia evaluates the chain manager by comparing this years income with last years income.

Requirement

Prepare a performance report for this year, similar to the following figure.

How would you improve Garcias performance evaluation system to better analyze this years results?