Model 1 Model 2 Total Sales $245,000$60,000$532,000$230,000$777,000$290,000 Variable costs Fixed costs: Direct fixed costs $90,000$202,000$292,000 Allocated common fixed costs $33,000$66,000$99,000 Model 1 Model 2 Total Sales $245,000$60,000$532,000$230,000$777,000$290,000 Variable costs Fixed costs: Direct fixed costs $90,000$202,000$292,000 Allocated common fixed costs $33,000$66,000$99,000