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Coronado Industries has the following budgeted costs for the next year: Time Charges Material Charges Shop employees' wages and benefits $140000 Parts manager's salary

Coronado Industries has the following budgeted costs for the next year: Time Charges Material Charges Shop employees' wages and benefits $140000 Parts manager's salary and benefits 50000 Office employee's salary and benefits 45000 15000 Other overhead 20000 50000 Invoice cost of parts and materials 475000 Total budgeted costs $205000 $590000 Next year's material loading charge, assuming a 35% markup on material cost is

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