Bags produced and sold Sales revenue Cost of goods sold (variable) Cost of goods sold (fixed overhead) Total variable selling expense Total fixed selling expense Total variable administrative expense Fixed selling and administrative expense $ $ $ $ $ $ $ 20,000 1,600,000 705,000 130,000 180,000 25,000 75,000 50,000 1 Break even point 2 Attain a target profit of $300,000 3 Gross Magin Period costs under absorption based upon onginal data) Period costs under variable based upon original data)