JSales commissions $3,200,000 annual salaries of sales personnel Travel costs Entertainment costs 20% of sales dollars SELLING ACTIVITY Cost Driver Sales Dollars 2-32 Basic Review Exercises Fill in the blanks for each of the following independent cases (e) Total Fixed Costs Case (a) Selling (c) Total (d) Total (f) Net (b) Variable Cost per Unit Units Price per Contribution Income Unit Sold Margin $26 125,000 $750,000 $675,000$ 100,000 320,000 21 18 63,000 14,000 4 30 20 60,000 12,000 86,000 172,000 125,000