Contribution margin, break$-$even sales, cost$-$volume$-$profit chart, margin of safety, and operating leverage this in mind, the various department heads were asked to submit estimates of the costs for their departments during the year. A summary report of these estimates is as follows:

$\backslash$table$[[$Estimated Estimated Variable Cost,$],[$Fixed Cost,$($per unit sold$)]]$

Production costs:

Direct materials

$\backslash$table$[[-,$$$15$