Production costs Direct materials Direct labor Factory overhead Selling expenses Sales salaries & commissions Advertising Miscellaneous sellin ex nse General expenses Office salaries Supplies Miscellaneous eneral ex Projected unit sales Sellin rice r unit Ta et net income nse Fixed $225 ooo 97,000 47,500 16200 92,000 12,300 15 ooo S505 ooo Variable $2.30 4.70 3.00 0.75 0.25 Sli_oo 120,000 $16.00 S250 ooo