Crane provides environmentally friendly lawn services for homeowners. Its operating costs are as follows. Depreciation (straight-line) $1,400 per month Advertising $400 per month Insurance $1,500 per month Weed and feed materials $18 per lawn Direct labor Fuel $10 per lawn $2 per lawn Crane charges $60 per treatment for the average single-family lawn. For the month ended July 31, 2022, the company had total sales of $8,100.