Fixed Costs		Controllable Costs
					
Product Costs					
Average Cost of Product	  $199.00		
					
					
Monthly Selling Expenses					
Sales Salaries and         $2000
Commissions$	
					
Advertising						$1,250.00
					
Miscellaneous Selling Expense				$750.00
					
					
Monthly General Expense					
Office Salaries				
					
Supplies			$100.00		
					
Miscellaneous General Expense				$299.00
					
					
Totals			       $2,299.00	        $2,299.00