Current Attempt in Progress Cullumber Company manufactures cappuccino makers. For the first eight months of 2022 , the company reported the following operating results while operating at 80% of plant capacity: An arralysis of costs and expenses reveals that variable cost of goods sold is $95 per unit and variable operating expetises are $35 per init. Current Attempt in Progress Cullumber Company manufactures cappuccino makers. For the first eight months of 2022 , the company reported the following operating results while operating at 80% of plant capacity: An arralysis of costs and expenses reveals that variable cost of goods sold is $95 per unit and variable operating expetises are $35 per init