Sales.. $ 928,200 Variable Cost of Goods Sold $ 283,920 $ 129,675 $ Variable Operating Expenses. Direct Fixed Manufacturing Overhead Direct Fixed Operating Expenses Common Fixed Expenses. 99,750 $ 16,350 $ 16.480 2: Data Table 9, 100 85 30 Budgeted sales in units... Budgeted average selling price per unit Variable Cost of Goods Sold per unit Variable Operating Expenses per unit Direct Fixed Manufacturing Overhead (in total) Direct Fixed Operating Expenses (in total): ... Common Fixed Expenses Allocated to the Pharmaceutical Segment 15 $ 95,000 $ 15 000 $ 16.000 (1) (2) (4) (5) (6) (7) ooo DU De