=+Estimated Costs and Expenses Fixed Variable

(Total for Year) (Per Unit Sold)

Cost of goods manufactured and sold:

Direct materials . . . . . . . . . . . . . . . . . . . . . . — $25.00 Direct labor. . . . . . . . . . . . . . . . . . . . . . . . . . — 7.80 Factory overhead:

Depreciation of plant and equipment. . . . . $ 32,000 —

Other factory overhead . . . . . . . . . . . . . . . 10,000 4.50 Selling expenses:

Sales salaries and commissions . . . . . . . . . . 115,000 12.80 Advertising . . . . . . . . . . . . . . . . . . . . . . . . . . 112,400 —

Miscellaneous selling expense . . . . . . . . . . . 8,400 2.00 Administrative expenses:

Office and officers salaries . . . . . . . . . . . . . . 75,400 6.25 Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,900 1.00