equirement 1: Replace the two unknown amounts (?) in A. and B. as directed. To find the unknown for B, you will have to complete Requirement 2. Then, complete the totals on the income statement. Ashton Company Income Statement For the Year Ended December 31, 2013 Sales (45,000 units) $450,000 Cost of Goods Sold 3 Direct materials (variable) $90,000 Direct labor (variable) 78,300 Manufacturing Overhead (mixed) 98,500 26 27 Gross Margin 266,800 183,200 28 Operating Expenses 29 30 Commissions (variable) 27,000 31 Shipping (variable) 9,000.00 32 33 Advertising (fixed) 100,000 34 Billing (mixed) 35 Sales and Administrative salaries 60,000 36 Total Operating Expenses 37 38 Net Operating Income (Loss) 39 40 equirement 2: 41 lling costs for the past 5 years along with total units sold follows: Year Sales in Units Billing Costs 2012 47,500 $ 6,750 42 2011 44,000 $ 6,300 43 2010 42,000 $ 6,180 44 2009 45,500 $ 6,580 45 46 47 48 2008 46,000 $ 6,600 49 50 se the high-low method to calculate the following: SAICHUER