... -5- No. of Units Equals 200 65 10 2 75 $5, 500 2 75 $ 20 50 20 30 100 $3,100 100 $ 31 50 21 9 50 21 9 Hardware Garden supply Department stores Functional expense -5- ... Equals 200 65 10 2 75 $5, 500 2 75 $ 20 50 20 30 100 $3,100 100 $ 31 80 $4,800 80 80 $2,400 80 Hardware Garden supply Department stores Functional expense -5- No. of Units ... Billing and Collecting Salaries • Rent Supplies $9,300 3,000 3 ,50 0 $ 15, 800 $5, 100 400 $5, 500 $1,200 400 1 ,50 0 $3,100 $1,400 2,000 1,400 $4,800 $1,600 600 200 $2,400 TABLE...