Identify whether each of the costs in the following Fixed Budget are Fixed or Variable. If Variable, calculate the price per unit (sales) or cost per unit (costs).

Fixed Budget

Budget	Fixed Budget	Fixed or Variable	Price per unit/cost per unit
Sales Units	8,000
Sales	2,800,000
Direct Materials	480,000
Direct Labor	360,000
Production Supplies	120,000
Plant Manager Salary	72,000
Total COGS	1,032,000
Gross Profit	1,768,000
Sales Commissions	160,000
Packaging	80,000
Advertising	100,000
Total Selling Expenses	340,000
Administrative Salaries	90,000
Depreciation - Office Equipment	25,000
Insurance	20,000
Office Rent	30,000
Total Administrative Expenses	165,000
Net Income	1,263,000