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Coronado. Ltd. is a local coat retailer. The store's accountant prepared the following income statement for the month ended January 31: Sales revenue $ 1.440,000 320,000 Cost of goods sold Gross margin Operating expenses 1.120,000 $ 43,000 Selling expense Administrative expense 70,000 113,000 Net operating income $ 1,007.000 Coronado sells its coats for $450 each. Selling expenses consist of fixed costs plus a commission of 36.70 per coat. Administrative expenses consist of fixed costs plus a variable component equal to 4.50% of sales. Sales Revenue $ 1440000 450 Variable Expenses Cost of Goods Sold 320000 100 Selling Expense 21440 i 6.70 Administrative Expense 64800 i A 20.25 Total Variable Expenses 406240 Contribution Margin 10337600 Fixed Expenses V: 21560 Selling Expense 5200 Administrative Expense 26760i Total Fixed Expenses $ 1007000 Operating Income