... OIᎏᎏᎏ1 ؊ VC%$401,800ᎏ 63 .1%$ 362 ,800 ؉ $39,000ᎏᎏᎏ1 ؊ 36. 9%$ 362 ,800ᎏ 63 .1%$ 362 ,800 ؉ 0ᎏᎏ1 ؊ 36. 9%Fixed costs ؉ 0ᎏᎏCM%Fixed costs ؉ 0 net incomeᎏᎏᎏ1 ؊ VC%3 36 CHAPTER 8 THE COST–VOLUME–PROFIT ... $11 ,60 0 $10,200 $ 7,400Supplies 1 ,60 0 1,900 1,700 900Advertising 60 0 800 700 400Utilities 2,500 2,900 2 ,60 0 1,900Maintenance 300 400 300 200Insurance 500 500 500 500Interest 60 0 60 0 60 0 60 0Depreciation ... 25,740,000 1 ,69 0,000April 1,200 21 ,60 0 25,920,000 1,440,000May 1,400 24,400 34, 160 ,000 1, 960 ,000June 1,500 24,200 36, 300,000 2,250,000July 2,100 26, 200 55,020,000 4,410,000August 2,100 26, 400 55,440,000...