Draaksh Corporation sells premium quality wine for $125 per bottle. Its direct materials and direct labour costs are $24 and $13.50 respectively per bottle. It pays its direct labour employees a wage of $27 per hour.

The company performed a regression analysis using the past 12 months' data and established the following monthly cost equation for manufacturing overhead costs using direct labour-hours as the overhead allocation base:

y= $155,700 + $24.00x

Draaksh believes that the above cost estimates will not substantially change for the next fiscal year. Given the stiff competition in the wine market, Draaksh budgeted an amount of $35,000 per month for sales promotions; additionally, it has decided to offer a sales commission of $6.50 per bottle to its sales personnel. Administrative expenses are expected to be $25,500 per month.