If the contribution$-$margin ratio is $0\mathrm{.}30,$ targeted net income is $$76,800,$ and targeted sales volume in dollars is $$480,000,$ then total fixed costs are:

a$.$ $$23,000$

b$.$ $$44,160$

c$.$ $$67,200$

d$.$ $$144,000$

For a manufacturing company, which of the following is an example of a period cost rather than a product cost?

a$.$ Depreciation on factory equipment

b$.$ Wages of salespersons

c$.$ Wages of machine operators

d$.$ Insurance on factory equipment

Which of the following costs are variable?

$\backslash$table$[[$Cost$,{10}_{,}000$ Units,${30}_{,}000$ Units$],[1.,$$$100,000,$$$300,000$