Aspertech Limited has the following budgeted income statement for the month of June, $2005$:

$\backslash$table$[[$Sales units$),$$$4,000,000,],[$Cost of goods sold:,,$],[$Direct materials,$8600,000,],[$Direct labour,$800,000,],[$Variable overhead,$400,000,],[$Fixed overhead,$1,200,{000}_{?},],[,$ Total cost of goods sold,,$3,000,{000}_{?}$