A company's fixed budget (based on 8,100 units) follows. Compute total fixed costs. Fixed Budget Sales (8,100 x $600 per unit) Costs Direct materials Direct labor Indirect materials Supervisory salary Sales commissions Shipping Administrative salaries Depreciation - Office equipment Insurance Office rent Income $ 4,860,000 486,000 972,000 361,000 141,000 291,000 319,000 431,000 81,000 51,000 83,000 $ 1,644,000