CVP Analysis Using Published Financial Statements Condensed data in millions of dollars from Microsoft's 2019 and 2018 income statements follow: 20192018Revenues$201, 349$176,576 Total cost of revenues and operating expenses132,614120, 483Operating income$68, 735$56,093 Required a. Develop a profit equation for Microsoft's annual cost of revenues and operating expenses using revenues as the activity. Note: Round fixed cost amount to the nearest whole million dollar. Note: Round the variable cost ratio to two decimal places (for example, round 0.6555 to 0.66) in your answer below and in all calculations. Total cost (in millions) $Answer 1 + $Answer 2 X where X is revenue in millions of dollars. b. Determine Microsoft's annual break - even point. Note: Round amount to the nearest million dollar. $Answer 3 million c. Predict operating profit for 2020, assuming 2020 sales of $240, 000 million. Note: Round amount to the nearest million dollar. $Answer 4 million