EXPENSES Variable Cost per Unit $30,000 $54,000 $60,000 $36,000 Variable Selling/Admin Expenses $10,000 $18,000 $20,000 $12,000 Fixed Selling and Admin Expenses $20,000 $20,000 $20,000 $20,000 Insurance $3,150 $3,150 $3,150 $3,150 Office Salaries $40,000 $40,000 $40,000 $40,000 Taxes $7,400 Total Expenses $103,150 $135,150 $143,150 $118,550 Net Income $46,850 $134,850 $156,850 $61,450