Amazon Wood Products, Inc. is a manufacturer of fine quality tables, chairs, and desks. The following information relates to expected production, sales, and other costs for next year (ended December 31, 20xx). Forecasted annual sales in units for the year are: Tables 200, Chairs 1,200, Desks 180 Amazon expects to sell 5% of the total annual forecasted sales of tables and chairs during January through August. During September through December, the company expects to sell 15% of the total annual forecasted sales of tables and chairs. Desks are expected to sell evenly throughout the year. The current selling prices per unit are as follows: Tables $1,200 Chairs 150 Desks 900 Management expects to increase the selling prices for tables and chairs by 6% at the beginning of September. The current costs of production per unit are as follows: Direct Materials: Tables $ 360 Chairs 40 Desks 340 Direct Labour: Tables $ 420 Chairs 50 Desks 300