Complete the Following Table by Entering the Typical Forecast Driver

Complete the following table by entering the typical forecast driver in the third column and the typical forecast ratio in the last column.
$\begin{array}{|l|l|l|l|}\hline \text {Typical Forecast Drivers for the }\\ \text { Income Statement }\\\hline & \text { Line item } & \text { Typical forecast driver } & \text { Typical forecast ratio } \\\hline \text { Operating } & \text { Cost of goods sold (COGS) } & & \\\hline & \text { Selling, general, and } & & \\& \begin{array}{l}\text { administrative expense } \\\text { (SG\&A) }\end{array} & & \\\hline & \text { Depreciation } & & \\\hline \text { Nonoperating } & \text { Interest expense } & & \\\hline & \text { Interest income } & & \\\hline\end{array}$