27. Kapital Inc. has prepared the operating budget for the first quarter of 2018. They forecast sales of $55,000 in January, $60,000 in February, and $70,000 in March. Variable and fixed selling and administrative expenses are as follows: Variable: Power cost (40% of Sales) Miscellaneous expenses: (5% of Sales) Fixed: Salary expense: $8,000 per month Rent expense: $5,000 per month Depreciation expense: $1,200 per month Power cost/fixed portion: $800 per month Miscellaneous expenses/fixed portion: $1,000 per month You must show Calculate total selling and administrative expenses for the month of January. your computation in order to receive credit. 28. Recreation Equipment Company has several divisions that are investment centers. Data for the Boat Division and the Trailer Division are shown here: Boat Division Trailer Division 40,000 $230,000 Total assets at Dec 31 $710,000 $220,000 Operating income $95,000 otal assets at Jan 1 $670,000 What is the Return on Investment or ROI for both Divisions? You must show your work to get credit