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Sorter Company Has Provided the Following Data for the Third

question 41

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Sorter Company has provided the following data for the third quarter of the most recent year:
 Sales $500,000 Fixed Manufacturing Overhead 55,000 Direct Labour 72,500 Fixed Selling Expenses 46,250 Variable Manufacturing Overhead 41,000 Variable Administrative Expenses 48,000 Direct Materials 51,500 Fixed Administrative Expenses 44,500 Variable Selling Expenses 49,750\begin{array}{|l|r|}\hline \text { Sales } & \$ 500,000 \\\hline \text { Fixed Manufacturing Overhead } & 55,000 \\\hline \text { Direct Labour } & 72,500 \\\hline \text { Fixed Selling Expenses } & 46,250 \\\hline \text { Variable Manufacturing Overhead } & 41,000 \\\hline \text { Variable Administrative Expenses } & 48,000 \\\hline \text { Direct Materials } & 51,500 \\\hline \text { Fixed Administrative Expenses } & 44,500 \\\hline \text { Variable Selling Expenses } & 49,750\\\hline \end{array} Assume that direct labour is a variable cost and that there was no beginning or ending inventories.



-Suppose the sales for the third quarter was the equivalent of 1,000 units and that the fixed manufacturing and non-manufacturing costs were valid between the relevant range of 800 and 1,200 units.If Sorter Company had sold 100 additional units,it would have reported what amount of additional operating income?


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