Sales 25,000 lamps $45.00 $30.00 Cost of Goods Sold Gross Profit Selling Expenses: 23,000.00 Fixed (Commission per unit) $3.00 75,000.00 98,000.00 Variable Administrative Expenses: 42,000.00 Fixed $2.00 50,000.00 Variable 92,000.00 Total Selling and Administrative Expenses: Net Profit 1,125,000.00 750,000.00 375,000.00 190,000.00 185,000.00