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Sales ($60 10,000) $600,000 Cost of goods sold: Direct materials ($12 10,000) $120,000 Direct labor ($9 10,000) 90,000 Variable factory overhead ($7.50 10,000) 75,000 Fixed

Sales ($60 10,000)

$600,000

Cost of goods sold:
Direct materials ($12 10,000)

$120,000

Direct labor ($9 10,000)

90,000

Variable factory overhead ($7.50 10,000)

75,000

Fixed factory overhead

120,000

405,000

Gross profit

$195,000

Selling and administrative expenses:
Variable ($1.50 10,000)

$ 15,000

Fixed

90,000

105,000

Operating income

$ 90,000

If the monthly sales volume increases by 450 units, DesMaris Company's monthly profits will increase by

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