find the fixed cost and the variable cost. And the total cost.

REVENUE Sales 700.000 20,000 Less: sales Returns and Allowances Net sales Cost of goods Sales 250.000 Gross Profit 430,000 EXPENSES Wages and Salaries 263.992 Rent and Lease Payments 7,000 Utilities 2.000 Insurance 10,000 Advertising 5.000 Accounting and Legal 5,000 Total Operating Expenses 292,992 Profit before depreciation and payroll taxes 137,008 Payroll Taxes 31,000 Depreciation 30,000 Total 61,000 Profit 107,008