I do not understand how these values were created. Was an excel forecasting function used? I was also given the information of W$=0\mathrm{.}2$ and W$2=0\mathrm{.}8.$ You are certain you can get volume discounts on your parts and materials now that your Sales are expected to increase. So$,$ you estimate your COGS will be $52\%$ of Sales, which is less than it has been in the past.