A company's fixed budget (based on 8,000 units) follows. Compute total fixed costs. Fixed Budget Sales (8,000 x $790 per unit) Costs Direct materials Direct labor Indirect materials Supervisory salary Sales commissions Shipping Administrative salaries Depreciation - Office equipment Insurance Office rent Income $ 6,320,000 632,000 960,000 360,000 140,000 290,000 318,000 430,000 80,000 50,000 82,000 $ 2,978,000