Cascade Company estimated the following variable and fixed cost for the only product it produces: Direct Materials $132.30 $0 Direct Labor $115.30 $0 Factory Overhead $24.50 $264,000 Sales Salaries and $12.70 $245,000 Commissions Advertising $0 $75,000 Travel $0 $39,500 Misc. Selling Expenses $6.70 $24,500 Office and Officer Salaries $0 $220,000 Supplies $6.30 $15,000 Misc. Administrative $2.20 $17,000 Expenses