Sunland Beauty Corporation manufactures cosmetic products that are sold through a network of sales agents. The agents are paid a commission of 18% of salesThe income statement for the year ending December 31, 2022, as follows SUNLAND BEAUTY CORPORATION Income Statement For the Year Ended December 31, 2022 Sales$ 73,900,000 of goods sold Variable $31,777,000 Fixed 8,910,000 40,687,000 \$33,213,000 Gross profit Selling and marketing expenses Commissions $13,302,000 Fixed costs10,937,100 24,239,100 Operating Income 8,973,900 The company considering hiring its own sales staff to replace the network of agentsIt will pay its salespeople a commission of 7% and incur additional fixed costs of 8,129,000

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