doi:10.4103/2230-8210.109667 Note: Originally published in April 2017, this article has been revised and updated for accuracy and thoroughness.
Unit variable data (per pair of shoes) Selling price Cost of shoes Sales commissions Variable cost per unit Annual fixed costs Rent Salaries, $96,000 + $19,190 Advertising Depreciation Other fixed costs Total fixed costs $ 40.00 29.00 0 29.00 $ $ 25,000 115,190 35,000 6,000 9,000 $ 190,190 CMU, $40 $29 a
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