Current Attempt In Progress Gary King, an up-and-coming fashion designer, created a new line of men's fashion socks in response to the growing number of celebrities who are expressing their individuality by replacing traditional navy and black socks with brighter colors and bold patterns. At a sales price of $14 per pair, Gary estimates monthly sales volume will be 25,900 pairs. Variable product costs will be $10.20 per pair and fixed overhead will be $2.00 per pair. Sixty percent of the fixed overhead is directly traceable to the new sock line. To promote the socks, King proposes a $1.34 per pair commission to the company's salespeople and a $12,400 per month advertising campaign. In compliance with corporate policy, the socks will also be allocated $46,400 in fixed corporate support costs.