I have a quick question in regards to management accounting 16 edition Chapter 13 Problem 77. I read the answer on here yet it just doesnt add up in terms of compute the average variable cost of goods sold percentage or compute the average contribution margin percentage. I also cant figure out the in question number 2 about what the change in the average selling price for desktop pcs and why i think this occurred?

This is what I have so far:

2. Look at the most recent 10-K report for Dell on dell.com and what is the most recent total revenue and what is the change in the average selling price of desktop pcs?

The total revenue by Dell for the financial year after looking at the management discussion and analysis of the financial statements was $56,940. What is the change in the average selling price of desktop pcs?

3. Assume that $3 billion of operating expense in addition to the depreciation and amortization are all the fixed expenses, Compute the average variable cost of goods sold percentage. Compute the average contribution margin percentage. What would be the break-even sales dollars under this scenario? Does this seem reasonable, given the current operating income reported by the firm?

On the review of the most recent consolidated statement of operations for Dell I found that the total cost of goods sold was $ 44,754 million and the selling, administrative, and engineering expenses were $ 9,174 million. Looking further into the recent statement I also found that the depreciation and amortization expenses for the current year were $ 1,144.

Now assuming that 3 billion of operating expense in addition to the depreciation and amortization are all fixed expenses, I computed the average variable cost of goods sold percentage. The fact is the variable cost is included in the cost of goods sold, administrative expenses, engineering expenses, and the operating expenses. I ALREADY PROVIDED ALL THE INFO NEEDED IN REGARDS TO FINDING THE ANSWERS