Answer
Note that multiple variable costs and fixed costs are involved in this question and make sure to classify them in appropriate category.
Work Step by Step
Sales Price per per = 27,000
Variable costs (purchase cost from manufacturer) = 23,000
Variable costs (sales commission per unit ) = 600
Fixed costs (rent and utilities) = 48,200
Fixed costs (salesperson salaries) = 68,000
Fixed costs (advertisement) = 13,000
