1 5 Jom XWZ Company has budgeted sales of 810,000 SAR with the following budgeted costs: 168,000 SAR 140,000 Direct materials Direct manufacturing labor Factory overhead Variable Fixed Selling and administrative expenses Variable Fixed The full cost of the product-- 98,000 108,000 72.000 100.000 478.000 SAR a e 514,000 SARL 586,000 SARCO 686,000 SAR do