Dept. A Dept. B Dept. C Total Sales $285,000 $900,000 $955,000 $2,140,000

Dept. A Dept. B Dept. C TotalSales $285,000 $900,000 $955,000 $2,140,000less variable cost 125,000 565,000 755,000 1,445,000contribution margin 160,000 335,000 200,000 695,000less fixed cost 70,000 90,000 95,000 255,000profit $90,000 $245,000 $105,000 $440,000(a)calculate profit as a percent of sales in the prior year.(b)suppose sales in the current year increase by 15%. Calculate profit as a percent of sales for the new level of sales and explain why the percent is greater than the one calculated in part “a”.