6 points 2. Suppose that sales are 13% higher as shown below: A B 1 Chapter 1: Applying Excel 2 eBook 3 Data References 4 Sales $ 58,760 5 Variable costs: 6 Cost of goods sold $ 29,380 7 Variable selling $ 2,938 8 Variable administrative $ 2,712 9 Fixed costs: 10 Fixed selling $ 2,500 11 Fixed administrative $ 1,500