A B 1 Unit Variable Data (per pair of shoes) Annual Fixed Costs 2 Selling price $ 60.00 Rent $ 25,000 3 Cost of shoes $ 33.00 Salaries 171,500 4 Sales commission 5 Variable cost per unit 6.00 Advertising 39.00 Other fixed costs 32,000 13,000 6 Total fixed costs $ 241,500