In response to a growing awareness of gluten allergies, Cullumber Bakery tried using gluten-free flour in its three most popular cookies. After several attempts and a lot of inedible cookies, the company perfected new recipes that yield delicious gluten-free cookies. The costs of producing a batch of 100 cookies are as follows: Chocolate Oatmeal Chip Sugar Raisin Sales price $139 $134 $139 Variable cost $80 $84 $88 Fixed cost 16 16 21 Total cost 96 100 109 Gross profit $43 $34 $30 Pounds of flour 2.5 2.5 35 2 (a)