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Problem 5-9 Below is a variable costing income statement for Wilner Glass Company, a maker of bottles for the beverage industry. For the coming year, the company is considering hiring 2 additional sales representatives at $79,100 each for base salary plus 4 percent of their sales for commissions. The company anticipates that each sales representative will generate $890,800 of incremental sales. Wilner Glass Company Income Statement For the Year Ending December 31, 2014 Sales $19,830,000 Less Variable cost of goods sold $7,932,000 Variable selling expense 3,966,000 11,898,000 contribution margin 7,932,000 Less: 2,411,700 Fixed production expense Fixed selling expense 1,789,400 Fixed administrative expense 2,904,800 7,105,900 Net income $826,100