A firm operated at 80% of capacity for the past year, during which fixed costs were $191,000, variable costs were 66% of sales, and sales were $984,000. Operating profit was how much for the year? $_________________ . A firm operated at 74% of capacity for the past year, during which fixed costs were $564,200, variable costs were 25% of sales, and sales were $2,312,200. Operating profit was how much for the year? $_________________