=+Variable selling and admin. expenses $ 30,000 $ 45,000 $ 95,000 $170,000 Fixed selling and admin. expenses 18,000 20,000 25,000 63,000 ________ _________ _________ _________ Total selling and admin. expenses $ 48,000 $ 65,000 $120,000 $233,000 ________ _________ _________ _________ Income (loss) from operations $(28,000) $ 25,000 $ 40,000 $ 37,000 ________ ________ _________ _________ _________ _________ _________ _________