Swifty sells its coats for $250 each. Selling expenses consist of fixed costs plus a commission of $6.50 per coat. Administrative expenses consist of fixed costs plus a variable component equal to 5% of sales. Per Unit Sales Revenue Variable Expenses Cost of Goods Sold Selling Expense Administrative Expense Total Variable Expenses Contribution Margin Fixed Expenses Selling Expense Administrative Expense Total Fixed Expenses Operating Income $ 785000 $ 250 $ $ Swifty sells its coats for $250 each. Selling expenses consist of fixed costs plus a commission of $6.50 per coat. Administrative expenses consist of fixed costs plus a variable component equal to 5% of sales. Per Unit Sales Revenue Variable Expenses Cost of Goods Sold Selling Expense Administrative Expense Total Variable Expenses Contribution Margin Fixed Expenses Selling Expense Administrative Expense Total Fixed Expenses Operating Income $ 785000 $ 250 $ $