The following information pertains to three divisions of Marine Industrial Coatings, Inc. (amounts in millions): Retail plant: sales = 60,000, operating income = 36,000 and investment = 600,000 What is the Return on Sales for the Retail paint division? Jeffrey's, Inc., sells a single product. The company's most recent income statement is given below. Sales $400,000 Less variable expenses ( 160,000) Contribution margin 240,000 Less fixed expenses (100,000) Net income $ 140,000 . If sales increase by $200,000 (1) total variable costs equal ________________ (2) total fixed expenses equal