Bramble Company has accumulated the following budget data for the year 2022:

1. Sales: 28,800 units; unit selling price $79

2. Cost of one unit of finished goods: direct materials, 2 kg at $5 per kilogram; direct labour, 3 hours at $13 per hour; and manufacturing overhead, $5 per direct labour hour

3. Inventories (raw materials only): beginning, 9,100 kg; ending, 15,300 kg

4. Raw materials cost: $5 per kilogram

5. Selling and administrative expenses: $181,000

6. Income taxes: 30% of income before income taxes

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