Regular Super Total Units 10.000 3.700 13,700 Sales $240,000 $740,000 $980,000 Less: Cost of goods sold 180,000 481,000 661,000 Gross margin $ 60,000 $259,000 $319,000 Less: Selling expenses 60,000 134,000 194,000 Operating income $ 0 $125,000 $125,000