The Bestseller Wardrobe Wholesale has just wrapped up the 2021 fiscal year of operations. As with all businesses, revenues, costs, and expenses are forecasted to change in 2022. Top management needs to know the impact of these changes on its 2022 operations. This is best completed by performing a year-over-year analysis of 2022 to 2023. The Data: This table shows the financial figures for three of the company's operating divisions. All figures are in Thousands of $$ Three Operating Divisions Sporting Good Outdoor Goods Indoor goods Sales Revenue $11,555 $101,11 $5,200 Cost of Goods Sold $9,585 $6,154 $3,531 Operating Expenses Sales and Marketing $582 $485 $356 General &Administrative $49 $35 $42 Payroll $269 $326 $184 Important Information All variable costs are accounted for in the cost of goods sold. All operating expenses are treated as fixed costs. The table below shows the percent changes forecast for 2022. Three Operating Divisions Sporting Good Outdoor Goods Indoor goods Sales Revenue +8% +4% -2.3% Cost of Goods Sold +4% +6% +2.1% Operating Expenses Sales and Marketing +6% 0% +3% General &Administrative -2% +1.5% +2% Payroll +2.1% +3.5% +2.5% Forecast the changes for the 2022 operating year to help management understand how the business is changing. For each division, calculate the forecasted net income, total contribution margin, and contribution rate. Express these figures as a percentage of the 2021 numbers