Product Profit or Loss Vanilla Chocolate Strawberry Mocha-Almond Total Sales $ 28,000 $ 26,000 $ 3,780 $ 2,500 $ 60,280 Direct materials 4,000 4,900 710 530 10,140 Direct labor (including fringes) 8,620 6,000 1,140 600 16,360 Indirect labor usage 2,050 2,950 2,550 2,350 9,900 Machine usage 11,535 4,000 2,000 2,030 19,565 Gross profit (loss) $ 1,795 $ 8,150 $ (2,620) $ (3,010) $ 4,315 Gross profit (loss) (% of sales) 6% 31% (69) % (120) % 7%