Ivanhoe Camping Supply sells harsh weather tents. The company has the following income statement. Sales ($1,080 per unit) Less: Cost of Goods sold ($466 per unit) $216,000 93,200 122,800 Gross margin Less: Operating costs Salaries $43,200 Advertising 10,854 Sales commissions ($5 per unit) 1,000 Shipping ($15 per unit) 3,000 58,054 Operating income $64,746