Table 6: Cooper's ABC Profitability by Product Blue Black Red Purple Total Sales $225, 000 $180, 000 $41 , 850 $4, 950 $451, 800 Material 75, 000 60, 0.00 14, 0140 1, 650 150, 690 Labor 30, 000 24, 000 15, 400 600 60, 000 40% fringe* \\12 , 000 19, 600 2, 160 240 24, 000 \\On DIL Support Total MIfe . Expenses Gross Margin G.M . % Of Sales