give conclusion & recommendation on this As JW Sports Supplies company expects to produce and sell 1,500 units during the following month for $100 per unit, the predicted revenue in the income statement would be $150,000. This amount comes from multiplying the number of units sold which is 1,500 by the selling price of $100/unit. The predicted Cost of Goods Sold (COGS) would be $102, 000. This amount comes from summing up all the manufacturing costs under 1,500 units produced and sold. The Gross Margin would be $48,000 as I deducted the $150,000 revenue from the predicted COGS of $102,000. As a result, there is a total profit before tax of $20,000. This amount comes from deducting all the non-manufacturing costs from the gross margin