Bramble Company has budgeted the following for the year ended December 31, 2022: 1. Sales: 45,400 units; unit selling price $73. 2. Cost of one unit of finished goods: direct materials, 2 kg at $4 per kilogram; direct labour, 4 hours at $11 per hour; and manufacturing overhead, $2 per direct labour hour. 3. Selling and administrative expenses: $146,000. 4. Income taxes: 25% of income before income taxes.