Leather Jacketssales $450,000variable cost of goods sold $134,000Direct fixed overhead $29,000Suede jacketssales $542,000variable cost of goods sold $213,000Direct Fixed overhead $38,000a sales commission of 2% of sales is paid for each of the two product lines. Direct fixed selling and administrative expense was estimated to be $32,000 for the leather jackets and $66,000 for the suede jackets. Common fixed overhead for the factory was estimated to be $83,000 and common selling and administrative expense was estimated to be $14,000 form a segmented income statement using variable costing