Belmain Co. expects to maintain the same inventories at the end of 2017 as at the beginning of the year. The total of all production costs for the year is therefore assumed to be equal to the cost of goods sold. With this in mind, the various department heads were asked to submit estimates of the costs for their departments during the year. A summary report of these estimates is as follows: Production costs: Estimated Fixed Cost Estimated Variable Cost (per unit sold) Direct materials Direct labor Factory overhead $438,700 15 Selling expenses: Sales salaries and commissions 91,200 Advertising 30,800 Travel 6,900 Miscellaneous selling expense 7,500 822 10 $30 20 Administrative expenses: Office and officers' salaries Supplies Miscellaneous administrative expense Total 89,100 11,000 3 10,240 3 $685,440 $84 It is expected that 6.120 units will be sold at a price of $336 a unit. Maximum sales within the relevant range