Contribution Margin, Break Even Sales, Cost Volume. Profit Chart, Margin of safety, and Operating Leverage Wolsey Industries Inc, expects to maintain the same inventories at the end of 2093 as at the beginning of the year. The total of all production costs for the year is therefore assumed to be equal to the cost of goods sold. With 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: Estimated Fixed Cost Estimated Variable Cost (per unit sold) $46 40 Production costs Direct materials Direct labor Factory overhead Selling expenses Sales salaries and commissions $200,000 20 Advertising 110,000 40,000 12,000 7,600 Travel Miscellaneous selling expense Administrative expenses Office and officers' salaries Supplies Miscellaneous administrative expense Total 132,000 10,000 13,400 $525,000 $120 It is expected that 21,075 units will be sold stance of 5160 a unit Maximum sales within the relevant and are 27.000 units