Kearney Company, operating at full capacity, sold 174,900 units at a price of $93 per unit during 20YS. Its income statement for 20YS is as follows: Sales Cost of goods sold Gross profi Expenses $16,265,700 (5,766,000) $10,499,700 Selling expenses Administrative expenses Total expenses $2,883,000 1,736,000 (4,619,000) Income from operations $5,880,700 The division of costs between fixed and variable is as follows: Cost of good sold Selling expenses Administrative expenses 70% Fixed 40% 50% Variable 60% 50% 30%