Ex 9.12 Sales in Units Variable Costs Q2 Sales Commissions 5% of sales $ Delivery Exp 2% of sales $ Advertising 3% of sales $ Selling Price Total Sales $ Variable Sales Commissions $ Delivery Exp $ $ Advertising $ Total Variable Fixed Sales Salaries $ 12,000 $ 12,000 Office Salaries $ 8,000 $ 8,000 Depreciation $ 4,200 $ 4,200 Insurance $ 1,500 $ 1,500 Utilities $ 800 $ 800 Repairs $ 500 $ 500 total Fixed $ 27,000 $ 27,000 Total Sales/Admin Expense $ 27,000 $ 27,000 Fixed Cost Sales Salaries $ 12,000 Office Salaries $ 8,000 Depreciation $ 4,200 Insurance $ 1,500 Utilities $ 800 Repairs 500