a. Determine the variable cost PER GPS Device for EACH variable cost identified in the table above in #5.

Product Costs Fixed Costs Variable Costs $ ? 570,000 Raw Materials Cost of goods sold (See corrected COGS Schedule in Part 1, Required #1) Direct Labor Overhead: Rent-Factory Indirect Labor Insurance - Factory (66 2/3%) Utility-Factory (75%) Depreciation-factory building $ 180,000 84,000 27,000 22,000 9,000 91,000 Period Costs Advertising expense Selling & Administrative Wages and Salaries Utility-Selling & Administrative (25%) Insurance-Administrative (33 1/3%) Depreciation-Administrative 90,000 8,400 270,000 135,000 3,600 11,000 135,000 Product Costs Fixed Costs Variable Costs $ ? 570,000 Raw Materials Cost of goods sold (See corrected COGS Schedule in Part 1, Required #1) Direct Labor Overhead: Rent-Factory Indirect Labor Insurance - Factory (66 2/3%) Utility-Factory (75%) Depreciation-factory building $ 180,000 84,000 27,000 22,000 9,000 91,000 Period Costs Advertising expense Selling & Administrative Wages and Salaries Utility-Selling & Administrative (25%) Insurance-Administrative (33 1/3%) Depreciation-Administrative 90,000 8,400 270,000 135,000 3,600 11,000 135,000