Use the following information to answer question 30 and 31. 2016 Revenues 12000 COGS 4000 SG&A 2000 Depreciation 500 Operating Income 5,500 Debt 20,000 30. Assume this is a cyclical company. In the last recession sales fell 15%. Assume that in 2016 COGS was 75% variable. Fill in the chart below for your downside case. Revenues COGS SG&A Depreciation Operating Income Debt 31. Assume the biggest risk to this company is price declines of the product it sells. Assume the last time this happened the price declined 20%. Fill in the chart below for your downside case. Revenues COGS SG&A Depreciation Operating Income Debt