+\nTotal Department Department Department Department\na b c d\nSales $3,599,100 $1,000,000 $678,000 $921,000 $1,000,100\nVariable Costs\nCost of goods sold $1,619,156 $597,600 $224,100 $382,311 $415,145\nSelling Expenses $41,500 $12,000 $8,000 $9,000 $12,500\nTotal Variable costs $1,660,656 $609,600 $232,100 $391,311 $427,645\nContribution\nMargin $1,938,444 $390,400 $445,900 $529,689 $572,455\nFixed Costs\nAdmin Expenses $70,000\nNet Profit ?