Have the class discuss the change in each of these items

Question

The following quarterly information is given for Rossie for the year ended 2013 (amounts shown are in millions):

Required: 

a. Divide the class into groups and organize the groups into four sections. Assign each section financial information for one of the quarters.

(1) Each group should compute the cost of goods sold and operating expenses for the specific quarter assigned to itssection and prepare a multi step income statement for the quarter. 

(2) Each group should compute the gross margin percentage and cost of goods sold percentage for its specific quarter. 

(3) Have a representative of each group put that quarter's sales, cost of goods sold percentage, and gross margin percentage on the board. Class Discussion 

b. Have the class discuss the change in each of these items from quarter to quarter and explain why the change might have occurred. Which was the best quarter and why?