ACME DIVISION Cost Behavior April 1800 May 3200 June 4800 Sales in units Sales revenue Cost of goods sold Gross margin Selling and administrative expenses: $313,200$ 556,800$ 835,200 513,600 77,3002 120,600 192,600 214,400 342,400 321,6001 Shipping expense Advertising expense Salaries and commissions Insurance expense Depreciation expense 41,300 70,000 104,400 9,900 42,300 267,900 75,300 58,100 70,000 157,600 9,900 42,300 337,900 4,500 70,0003 218,4004 9,9005 2,300 6 Total selling and admin exp. Net operating income (loss) 417,900 95,700