Budget information:

Total sales

$$212,000$

Budgeted purchases of direct materials

$40,600$

Budgeted direct labor cost

$36,700$

Budgeted manufacturing overhead costs:

Variable manufacturing overhead

$1,075$

Depreciation

$1,300$

Insurance and property taxes

$6,750$

Budgeted selling and administrative expenses:

Salaries expense

$12,000$

Rent expense

$1,000$

Insurance expense

$1,600$

Depreciation expense

$300$

Supplies expense

$6,360$