Number of Shoes per pair Overhead % of Labor TZEdge 1st Quarter Budget Textured Leather Option 2 29% Sales Volume - #pairs: Selling Price Shoes - per pair Costs per Item Shoe Revenue Low Priced High Priced 560 325 $ 215 | $ 255 Low Priced Total High Priced Total $ Cost of Goods Sold: Materials Labor Overhead COGS Subtotal 74.07 5.32 1.54 Selling Expense 5.10 Projected Earnings