74.47/90 ponts were 13 13.33/20 Draaksh Corporation sells premium quality wine for $105 per bottle. Its direct materials and direct labour costs are $20 and $11.50 respectively per bottle. It pays its direct labour employees a wage of $23 per hour. The company performed a regression analysis using the past 12 months' data and established the following monthly cost equation for manufacturing overhead costs using direct labour-hours as the overhead allocation base points awarded $153,700+ $22.00x Scored Draaksh believes that the above cost estimates will not substantially change for the next fiscal year Given the stiff competition in the wine market, Draaksh budgeted an amount of $34,200 per month for sales promotions; additionally, it has decided to offer a sales commission of $5.50 per bottle to its sales personnel. Administrative expenses are expected to be $25300 per month