TB MC Qu. 1-268 (Static) Boersma Sales, Incorporated, a merchandising company, reported sales... Boersma Sales, Incorporated, a merchandising company, reported sales of 7,100 units in September at a selling price of $682 per unit. Cost of goods sold, which is a variable cost, was $317 per unit. Variable selling expenses were $44 per unit and variable administrative expenses were $22 per unit. The total fixed selling expenses were $157,200 and the total administrative expenses were $338,000. The gross margin for September was: $4,347,000 $2,591,500 $1,627,700 $2,122,900