Questions:

$1.$ Based on the following, how would you estimate fixed costs and variable costs?

Sales in units $2018$: $228,665$ Sales in units $2019$: $213,939$

Cost of goods sold $+$ operating expenses $($in thousands$)2018$: $$4,546,283$ Cost of goods sold $+$ operating expenses $($in thousands$)2019$: $$4,283,058$

$2.$ Estimate revenue per unit sold:

$3.$ Create a CVP contribution margin statement for $2019$:

$4.$ Calculate the break$-$even point and create a CVP contribution margin statement showing the break$-$even point:

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$5.$ What is the sensitivity to sales in both units and $\%?$

$6.$ What are the drawbacks of using the financial statements to estimate fixed and variable costs?

$7.$ What kind of segments do you think Harley Davidson management watches over, and why?

$8.$ What other CVP issues do you see by reviewing the financial statements?

$9.$ As a managerial accountant, how would you accumulate the data needed for this analysis?