lat Ih part (1). Why is it so different? PR 19-6A Contribution margin, break-even sales, cost-volume-profit chart, margin of safety, and operating leverage Wolsey Industries Inc. the beginning of the year. The total of all production costs for the year is therefore to be equal to the cost of goods sold. With this in mind, the various department were asked to submit estimates of the costs for A summary report of these estimates is as follows l margin, break-even sales, cost-volume-profit chart, oBJ. 2, 3, 4,5 expects to maintain the same inventories at the end of 2016 as at assume heads their departments during the year. Estimated Fixed Cost Estimated Variable Cost (per unit sold) Production costs: $ 46 Factory overhead. Selling expenses: 40 20 $200,000 110,000 40,000 2,000 7,600 Miscellaneous selling expense Administrative expenses: 32,000 10,000 3,400 $525,000 Total $120 It is expected that 21,875 units will be sold at a price of $160 a unit. Maximum sales within the relevant range are 27,000 units Instructions