Cullumber Ltd. manufactures three models of childrens swing sets: Standard, Deluxe, and Super. The Standard set is made of steel, the Deluxe set is made of aluminum, and the Super set is made of a titanium-aluminum alloy. Because of the different materials used, production requirements differ significantly across models in terms of machine types and time requirements. However, once the parts are produced, assembly time per set is similar for the three models. For this reason, Cullumber has adopted the practice of allocating overhead costs on the basis of machine hours. Last year, the company produced 5,000 Standard sets, 500 Deluxe sets, and 2,000 Super sets. The company had the following revenues and expenses for the year:

CULLUMBERLTD. Income Statement Year Ended December 31, 2022
		Standard		Deluxe		Super		Total
Sales		$475,000		$380,000		$560,000		$1,415,000
Direct costs:
Direct materials		200,000		150,000		240,000		590,000
Direct labour		54,000		14,000		24,000		92,000
Variable overhead costs:
Machine set-ups		?		?		?		25,000
Order processing		?		?		?		60,000
Warehouse		?		?		?		90,000
Shipping		?		?		?		35,000
Contribution margin		?		?		?		523,000
Fixed overhead costs:
Plant administration								88,000
Other								182,000
Gross profit								$253,000

The chief financial officer of Cullumber has hired a consultant to recommend cost allocation bases. The consultant has recommended the following:

				Activity Level
Activities		Cost Drivers		Standard				Deluxe				Super				Total
Machine set-ups		No. of production runs			22				11				17				50
Sales order processing		No. of sales orders received			300				200				300				800
Warehouse costs		No. of units held in inventory			200				100				100				400
Shipping		No. of units shipped			5,000				500				2,000				7,500

The consultant found no basis for allocating the plant administration and other fixed overhead costs, and recommended that they not be applied to products. (a) Complete the income statement using the bases recommended by the consultant. Do not allocate any fixed overhead costs. (Round overhead rates to 4 decimal places. e.g. 25.2255 and final answers to 0 decimal places, e.g. 1525.)

CULLUMBERLTD. Income Statement Year Ended December 31, 2022
		Standard		Deluxe		Super		Total
Sales		$475,000		$380,000		$560,000		$1,415,000
Direct costs:
Direct materials		200,000		150,000		240,000		590,000
Direct labour		54,000		14,000		24,000		92,000
Variable overhead costs:
Machine set-ups		enter a dollar amount		enter a dollar amount		enter a dollar amount		25,000
Order processing		enter a dollar amount		enter a dollar amount		enter a dollar amount		60,000
Warehouse		enter a dollar amount		enter a dollar amount		enter a dollar amount		90,000
Shipping		enter a dollar amount		enter a dollar amount		enter a dollar amount		35,000
Contribution margin		$enter a total amount		$enter a total amount		$enter a total amount		523,000
Fixed overhead costs:
Plant administration								88,000
Other								182,000
Gross profit								$253,000