- Soccer Basketball Total Baseball $1.290,000 $3,690,000 $7,407,000 $2,427,000 1.953,600 2,398,500 5,222.100 870,000 117,500 191.700 168.900 478,100 1,099,800 304,500 1,206,800 Sales revenue Variable cost of goods sold Fixed cost of goods sold Gross profit Variable operating expenses Fixed operating expenses Common fixed costs Operating income 302.500 174,000 590,400 242,700 1,007,100 81.000 86.100 74,700 241,800 61,500 132,000 99,300 292,800 ($14,000) $291,300 ($112.200) $165,100 Doug is concerned that two of the company's divisions are showing a loss, and he wonders if the company should stop selling baseball and basketball gear to concentrate solely on soccer gear. Baseball Soccer Basketball Total $ 1 290,000 $ 3,690,000 $ 2,427.000 $ i 2.398.500 1.953 600 870.000 i 5.223 174.000 590400 242.700 1,001 81.000 36.100 74.700 117.500 191700 168.900