CWL standard costs are:

Variable Costs
Direct Material	$ 18	per unit
Direct Labor	$ 15	per unit
Variable Overhead	$ 7	per unit
Fixed Costs
Selling	$ 120,000
Administrative	$ 130,000

The product selling price is $72

Calculate the budgeted pretax income if 10,000 units are sold

DON'T USE COMMA SEPARATORS