HEWTEX ELECTRONICS Projected Earnings Statement For the Year Ended December 31, 2022 120,000 UNITS 190,000 UNITS TAPE RECORDERS ELECTRONIC CALCULATOR TOTAL Total Amount Per Unit Total Amount Per Unit (000 Sales Flexible costs Materials Labour (000 omitted) (000 omitted) omitted) $1,800 $15.00 $5,320 $28.00 $7,120 480 4.00 1,140 6.00 1,620 360 3.00 1,710 9.00 2,070 Other 120 1.00 570 3.00 690 Committed costs 280 2.33 1,400 7.37 1,680 Total costs 1,240 10.33 4,820 25.37 6,060 Gross Margin 560 4.67 500 2.63 1,060 Facility-sustaining costs 2,000 Net income before income taxes (940)