d Sales (by item) Muffins Cookies 36,000 37,800 39,690 47,628 52,000 161,118 54,600 Bread 57,330 68,796 68,000 232,726 71,400 74,970 89,964 304,334 S&A Expense: Muffins $0.06 Cookies $0.06 $0.06 $0.06 $0.06 $0.05 $0.05 Bread $0.05 $0.05 $0.05 $0.06 $0.06 $0.06 $0.06 $0.06 iable S&A: Muffins $2,160 Cookies $2,268 $2,381 $2,858 $2,730 $9,667 Bread $2,867 $3,910 $3,010 $3,612 $4,106 $12,218 riable S&A $4,311 $5,173 $8,800 $17,499 $9,240 $9,702 $11,642 $39,384 d Fixed S&A Expenses: Advertising $40,000 $40,000 Cleaning Supplies $40,000 $40,000 $160,000 Janitorial Service $1,000 $1,000 $1,000 $ 1,000 $6,000 $4,000 Office Staff Salaries $6,000 $6,000 $6,000 $25,000 $24,000 Office Supplies $25,000 $25,000 $25,000 $3,000 $100,000 Rent-Office $3,000 $3,000 $3,000 $9,000 $12,000 Sales Salaries $9,000 $9,000 $9,000 $36,000 $35,000 Top Management Salaries $35,000 $35,000 $35,000 80000 $140,000 Utilities-Office $80,000 $80,000 $80,000 1800 $320,000 $1,800 $1,800 Total Budgeted Fixed S&A Expenses $1,800 $200,800 $7,200 $200,800 $200,800 $200,800 $803,200 A Expense $209,600 $210,040 $210,502 $212,442 $842,584