Unit Variable Level of Cost Cost Driver Cost Driver Loaf of bread $0.65 Package of sweet rolls $0.93 Setups $300 250 Maintenance hours $15 3,500 Other data: Total fixed costs (traditional) $185,000 57,500 Total fixed costs (ABC) Busy-Bee believes it can sell 600,000 loaves of bread and 200,000 packages of sweet rolls in the coming year. +A Busy-Bee Baking Company Contribution-Margin-Based Income Statement Bread Sweet Rolls Total tA $ +A $