Pampered Pet is a pet bed manufacturer located in Charleston, South Carolina. Two products are produced in its manufacturing facility: Spoiled and Ruint. The following information relates to its first year of operations: Spoiled Ruint Units Sold 20,000 10,000 Unit Sales Price $30 $45 Variable Cost Percentage 40% 50% Traceable Fixed Costs $250,000 $100,000 Allocated Common Fixed Costs $100,000 $50,000