You are a consultant and a client approached you for advice. The client (Oasis) is a wholesaler that distributes a single product. Oasiss revenues and expenses for the last two months are given below:

	May	June
Sales in units............................	3,000	4,500
Sales revenue.............................	$420,000	$630,000
Less Expenses: Cost of goods sold................	168,000	252,000
Advertising expense...............	79,000	79,000
Salaries and commissions.......	151,000	199,000
Depreciation expense..............	42,000	42,000
Total operating expenses...........	272,000	320,000
Net operating income (loss).......	($ 20,000)	$ 58,000

Oasiss management is targeting an operating income of $90,000 for the month of July. To give her the advice, you need to determine the followings:

Determine which of the expense is variable, fixed, & mixed. Use the high-low method to separate each mixed expense into its variable and fixed components.