it wants every teenager to be seen in a distinctive Roberto T$-$shirt. Roberto presents the following data for its first $2$ years of operations, $2011$ and $2012.$

$($Click the icon to view the data.$)$

$4,400$ customers in $2012.$

Read the requirements.

balance, make sure to enter $"0"$ in the appropriate cell.$)$

unfavorable $(U)$ effect.

Revenue effect of growth

Cost effect of growth

Change in operating income due to growth

the revenue effect of price recovery.

$($Click to view the components you will use in your formulas.$)$

which cost is variable. $($Round your final answer to the nearest whole dollar.$)$