'Ies 2012 s 100,000 240,000 340,000 Company name Year 1 ar 2 Con lomco Income S Sales (S4S per unit) Cost of goods sold ($31 per unit) Gross margin Selling and administrative expenses Net income/loss Selling price COGS iable sellin and administrative c Units Produced and Sold Units produced Units sold Fixed overhead Direct materials Direct labor iable overhead 2011 30,000 per unit Fixed overhead (S300,ooo 1 30,000 otal oduct cost er unit Sales and iable selling and administrative C