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Exercise 21-15 Computing variable and fixed costs LO C:2 Cooper Company expects to sell 170,000 units of its product next year, which would generate total sales of $13,940,000. Management predicts that pretax net income for next year will be $1,220,000 and that the contribution margin per unit will be $28. Complete the below table to calculate the next year's total expected variable costs and fixed costs. Units 170,000$ 170.000 170,000S 82 $ 13,940,000 54 9,180,000 28 4.760,000 xed costs