2. Suppose that sales are 22% higher as shown below: A B 1 Chapter 1: Applying Excel 2 3 Data 4 Sales $ 22,570 5 Variable costs: 6 Cost of goods sold $ 9,150 7 Variable selling $ 915 8 Variable administrative $ 671 9 Fixed costs: 10 Fixed selling $ 2,500 11 Fixed administrative $ 1,500