A small retail store has hired you to perform some management advisory services. The following information pertains to the current week operations.

	$
Sales (60 units)	12,000
Cost of goods sold	1,680
Commissions (4% of sales)	480
Store staff's salary per week	3,000
Advertising and promotion per week	500
Other operating costs per week	1,000

A) What are the estimated total fixed costs if the store expects to sell 80 units next week?

B) What are the estimated total variable costs if the store expects to sell 80 units next week?