An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget. The latter shows selling expenses of $661,000 for product JB 50 and $365,000 for product JB 60 , and administrative expenses of $544,000 for product JB 50 and $345,000 for product JB 60 . Interest expense is $150,000 (not allocated to products). Income taxes are expected to be 30%