*A company has the following annual budget data:

Beginning finished goods inventory		41,000	units
Sales		71,000	units
Ending finished goods inventory		31,000	units
Direct materials	$	12	per unit
Direct labor	$	22	per unit
Variable factory overhead	$	6	per unit
Selling costs	$	3	per unit
Fixed factory overhead	$	81,000

What are total budgeted production costs for the year? (CIA adapted)