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Ryan's Lawn Mower Center Ryan's Lawn Mower Center has been organized to sell a line of mowers throughout the Southeast US. Projected for 2018: 400 mowers sold at $350.00 each (Estimated Total Sales of $140,000) ). Projected for 2019: 800 mowers at the same price (Estimated Total Sales of $280,000 ). Key assumptions used for both years to develop an operating statement are: Other expenses not expected to vary with sales: JV's Lawn Mower Center Number of Mowers Sold Sales Less: Bad Debts/Returns Net Sales Cost of Goods Sold Gross Margin Operating Expenses: Selling Expenses: Fixed Variable Total Selling Expenses Administrative Fixed Variable Total Admin Expenses Depreciation Total Operating Expenses Operating Income (Loss) Sales Price per Mower Variable Costs per Mower: Cost of Goods Sold Bad Debts Selling Expenses Administrative Total Variable Costs per Mower Fixed Costs per Year: Selling Administrative Depreciation Total Fixed Costs per Year Break Even: Number of Mowers \begin{tabular}{|c|c|} \hline & A \\ \hline & 2018 \\ \hline & 400 \\ \hline$ & 140,000 \\ \hline \end{tabular} To Top of D