NOVA Knights just completed the 2022 fiscal period (January 1- December 31) and through management analysis and review of the income statement the following information was determined:

Sales Revenue of $1,578,500 based on sales of 225,500 units.

1. Cost of Goods Sold totaled $1,014,750.
2. 70% of COGS (Cost of Goods Sold) are variable.
3. Selling Expenses totaled $410,000.
4. 45% of selling expenses are variable
5. Administrative Expenses totaled $189,300
6. 40% of administrative expenses are variable