The document estimates the revenue and expenses for VMware's VIP Reseller Program across different membership levels - Elite, Preferred, and Partner. It estimates that the total revenue would be $157.9 million and total expenses would be $2.1 million, for a net of $155.8 million and an overall cost margin of 1.3%. The Elite level is estimated to generate $34.5 million in revenue and have a higher cost margin of 3.0%, while the Preferred level would generate $75.4 million with a lower margin of 1.4%.