Like many retail stores, Bargain Basements only expenses that vary directly with its sales are its sales are its cost of goods sold and its miscellaneous expense. Using this information and the information below, create a schedule summarizing Bargain Basements variable and fixed costs for 2022 and 2025 and calculate breakeven for Bargain Basement for 2022 and 2025.

Bargain Basement Apparel Shoppe, LLC Pro Forma Income Statements For the Years Ended December 31, 2022, 2023, 2024, and 2025 2022 2023 2024 Sales $702,605 $737,735 $815,970 Cost of goods sold 416,527 437,353 459,221 Gross profit 286,078 300,382 356,749 2025 $856,769 482,182 374,587 Operating expenses: Rent Payroll Payroll taxes Utilities Insurance Depreciation Cleaning and maintenance Miscellaneous Total operating expenses 21,000 44,044 5,946 6,180 2,640 5,980 5,400 7,934 99,124 21,300 48,448 6,540 6,365 2,904 5,980 5,400 8,331 105,268 22,200 48,448 6,540 6,556 3,194 6,980 5,400 8,747 108,065 22,200 48,448 6,540 6,753 3,514 4,990 5,400 9,184 107,029 Net income $186,954 $195,114 $248,684 $267,558 Bargain Basement Apparel Shoppe, LLC Pro Forma Income Statements For the Years Ended December 31, 2022, 2023, 2024, and 2025 2022 2023 2024 Sales $702,605 $737,735 $815,970 Cost of goods sold 416,527 437,353 459,221 Gross profit 286,078 300,382 356,749 2025 $856,769 482,182 374,587 Operating expenses: Rent Payroll Payroll taxes Utilities Insurance Depreciation Cleaning and maintenance Miscellaneous Total operating expenses 21,000 44,044 5,946 6,180 2,640 5,980 5,400 7,934 99,124 21,300 48,448 6,540 6,365 2,904 5,980 5,400 8,331 105,268 22,200 48,448 6,540 6,556 3,194 6,980 5,400 8,747 108,065 22,200 48,448 6,540 6,753 3,514 4,990 5,400 9,184 107,029 Net income $186,954 $195,114 $248,684 $267,558