calculate operating profit

No. of units sold	120,000
Selling price per unit	$480.00
	Fixed Expenses	Variable Expenses (per unit sold
Production costs:
Direct materials		$36.00
Direct labor		72.00
Factory overhead	$4,320,000	48.00
Marketing expenses:
Sales salaries and commissions	1,080,000	15.00
Advertising	720,000
Miscellaneous mktg. expenses	216,000
Administration expenses:
Office salaries	1,440,000
Supplies	230,000	3.00
Miscellaneous admin. expenses	144,000
TOTAL EXPENSES	$8,150,000	$174.00