In response to a growing awareness of gluten allergies, Sheridan 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 Chip Oatmeal Sugar Raisin Sales price Variable cost Fixed cost Total cost Gross profit Pounds of flour $116 $121 $75 $75 14 19 89 94 527 $27