Jerry's TV and Appliance Store is a small company that has hired you to perform some management advisory services. The following information pertains to 2015 operations.

Sales (1,000 televisions) $ 900,000

Cost of goods sold 400,000

Store manager's salary per year 70,000

Operating costs per year 157,000

Advertising and promotion per year 15,000

Commissions (4% of sales) 36,000

What was the variable cost per unit sold for 2015?

		$36
		$436
		$678
		$400

What were total fixed costs for 2015?

		$678,000
		$436,000
		$242,000
		$227,000