This report analyzes the case of J&B Sports, a sports uniform manufacturing concern, and bifurcates the overall cost among various categories such as variable cost, fixed cost, step cost, and mixed cost. It also includes scenario analysis and determination of profits if 55000 jerseys are sold and if an ad campaign is undertaken. The report recommends taking up the advertisement campaign as it will increase the profits after tax by $ 8740 after recovering the cost of advertisement too.