Angie Silva has recently opened The Sandal Shop in Brisbane, Australia, a store that specializes in fashionable sandals. In time, she hopes to open a chain of sandal shops. As a first step, she has gathered the following data for her new store: Sales price per pair of sandals $ 28 Variable expenses per pair of sandals 14 Contribution margin per pair of sandals $ 14 Fixed expenses per year: Building rental $ 4,600 Equipment depreciation 3,800 Selling 7,000 Administrative 12,600 Total fixed expenses $ 28,000