Home Insert Draw Page Layout Formulas Data 28 Wrap Text General e Statement VS CMI Variable Variable/Fixed Variable Fixed Variable Fixed 3 Sales COGS (80% Variable) 1,000,000 400,000 30,000 10,000 5,000 15,000 4 7 Variable Administration 8 Fixed Administration 21 US GAAP Income Statement CM Income Statement 1,000,000 80,000.0 1,000,000 320,000 30,000 10,000 5,000 15,000 23 Sales 24 COGS (80% Variable) COGS (80% Variable) 26 Fibxed Selling 27 Variable Administration 28 Fixed Administration 29 Fixed Selling 10000 Fixed Administration 15000 32 4