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Sales 5900,000 Cost of Goods Sold 630.000 Gross Margin 270,000 Less operating expenses Selling $100,000 Administration 104.000 204,000 Net operating income $66,000 On average, a book sells for SSo. Variable selling expenses are $5 per book with the remaining selling expense being fixed. The variable administrative expenses are 40% of sales with the remainder being fixed Robbins 4 20. How many units did Sam's Bookstore sell this first quarter of this year? A. 27.000 B. 24,000 C. 18,000 D. 12,000 21. The contribution margin for Sam's Bookstore for the first quarter is: A. S180,000 B.S138,400 C. $144,000 D. 5756,000 so 22. The net operating income using the contribution approach for the first quarter is A. $57,000 B. 566,020 C. $57,256