Wolsey Industries Inc. expects to maintain the same inventories at the end of 20Y3 as at the beginning of the year. The total of all production costs for the year is therefore assumed to be equal to the cost of goods sold. With this in mind, the various department heads were asked to submit estimates of the costs for their departments during the years. A summary report of these estimates is as follows:

Combo Mardin, Break-Even Sales, Cost Volume Pool Chart, Margin of safety, and Operating Leverage Wolsey Industries Inc expects to maintain the same inventories at the end of 2003 as at the beginning of the year. The total of all production costs for the years therefore assumed to be equal to the cost of goods sold. With this in mind, the various department heats were asked to submit estimates of the costs for their departments during the year summary report of these estimates is as follows: Estimated Fixed Cost Estimated Variable Cost (per unit sold) 140 40 $200,000 20 Production : Direct materials Duet Inbor factory overhead Selling expenses Sales sales and commissions Advertising Travel Miscellaneous selling expense Administrative expenses Office and officers' satanes 110,000 40,000 12,000 7.000 Supplies Miscellaneous administrative expense 132,000 10,000 13,400 $525,000 5120 Total