2. Suppose that sales are 18% higher as shown below: A B 1 Chapter 1: Applying Excel 2 3 Data 4 Sales 73,160 Variable costs: 6 Cost of goods sold 38,940 7 Variable selling $ 3,894 8 Variable administrative $ 3,658 9 Fixed costs: 10 Fixed selling $ 2,500 11 Fixed administrative $ 1,500