ES Problem 21-1A (Part Level Submission) ThreePoint Sports Inc. manufactures basketballs for the Women's National Basketball Association (WNBA). For the first 6 months of 2017, the company reported the following operating results while operating at 80% of plant capacity and producing 119,400 units. a Amount Sales Cost of goods sold $4,656,600 3,684,708 Selling and administrative expenses526,292 445,600 Net income Fixed costs for the period were cost of goods sold $960,000, and selling and administrative expenses $266,000