$0$

Evergreen Corporation manufactures circuit boards and is in the process of preparing next year's budget. The pro forma income statement for the current year is presented below.

$\backslash$table$[[$Sales$,$$$3,900,000,],[$Cost of Sales:,$$540,000,],[$Direct Material,$450,000,],[$Direct Labor,,$],[$Variable Overhead,$800,000,2,085,000$