WHOLE COMPANY DEPARTMENT A DEPARTMENT B Variable Manufacturing P 400,000 P 220,000 P 180,000 cost of goods sold President's Salary 100,000 Factory Supervision 90,000 50,000 40,000 Costs Sales Revenue 1,000,000 600,000 400,000 Variable Selling and 130,000 70,000 60,000 Administrative Costs Fixed costs controllable 120,000 70,000 50,000 by others