18. Starbucks operates through three regions: Americas, EMEA, and China/Asia Pacific. The financial data for the year is as follows:
    • Americas: Revenue - $1,000,000,000, Variable Costs - $600,000,000, Fixed Costs - $300,000,000
    • EMEA: Revenue - $500,000,000, Variable Costs - $300,000,000, Fixed Costs - $200,000,000
    • China/Asia Pacific: Revenue - $600,000,000, Variable Costs - $360,000,000, Fixed Costs - $250,000,000 Requirements:
    • Prepare the Income Statement for each region.
    • Calculate the Contribution Margin Ratio for each region.
    • Determine the Break-Even Point in dollars for each region.
    • Assess the overall profitability and recommend strategic initiatives for growth.