If sales equal 20,000 units, sales dollars equal $570,000, variable costs equal $387,600,and fixed costs equal $140,000, then to calculate the variable cost as a percent of sales:

$Choose...570,000387,60020,000 units182,400140,000 / $Choose...570,000387,60020,000 units182,400140,000 = Choose...32.0%7.4%24.6%68.0%100% variable costs as a percent of sales