Umega Company has sales of $322,000 and cost of goods sold of $210,000. The cost of goods sold is a variable cost. The Company incurred $31000 of fred operating expenses and 45.00 variable operating expenses. Based on this information Umega Company has sales of $322,000 and cost of goods sold of $210,000. The cost of goods sold is a variable cost. The Company incurred $31000 of fred operating expenses and 45.00 variable operating expenses. Based on this information