Forecasting the Impact of Revenue and Cost Changes The Situation Lightning Wholesale has just wrapped up the 2013 fiscal year of operations. As with all businesses, reces, costs, and expenses are forecasted to change in 2014. Top management needs to know the part of these changes its 2014 operations. This is best completed by performing a year-over-year analysis of 2013 to 2014. The Data This table shows the financial figures for three of the company's operating d i Three Operating Divisions Sporting Goods Outdoor Clothing Indoor Clothing Sales Revenue 511,555 $10,111 55,200 Cost of Goods Sold 39,585 56,15+ 53,531 5582 3485 5356 Operating Expenses Sales & Marketing General Administrative Parol *All figures are in thousands of dollars $269 5134 Important Information All variable costs are accounted for in the cost of goods sold All operating expenses are treated as fixed costs The table below shows the percent changes forecast for 2014 Three Operating Disions Sporting Goods Outdoor Clothing Indoor Clothing Sales Revenue Cost of Goods Sold Operating Expenses Sales & Marketing General Administrative Payroll