Calculator Contribution Margin, Break-Even Sales, Cost-Volume-Profit Chart, Margin of Safety, and Operating Leverage Belmain Co. expects to maintain the same inventories at the end of 20Y7 as at the beginning of the year. The total of all production costs the year is therefore assumed to be equal to the cost of goods sold. With this in mind, the various department heads were asked to subm estimates of the costs for their departments during the year. A summary report of these estimates is as follows: Estimated Fixed Cost Estimated Variable Cost (per unit sold) Production costs Direct materials Direct labor Factory overhead $19 13 10 $485,200 Selling expenses: Sales salaries and commissions Advertising Travel Miscellaneous selling expense 100,800 34,100 7,600 8,300 Administrative expenses: Office and officers' salaries Supplies Miscellaneous administrative expense Total 98,600 12,100 11,460 $758,160 $54 It is expected that 8,580 units will be sold at a price of $216 a unit. Maximum sales within the relawant.os