Evergreen Corporation manufactures circuit boards and is in the process of preparing next year's budget. The pro forma income statement for the current year is presented below.

$\backslash$table$[[$Sales$,,],[$Cost of Sales:,$$3,660,000,],[$Direct Material,$$516,000,],[$Direct Labor,$330,000,],[$Variable Overhead,$283,000,],[$Fixed Overhead,$680,000,1,809,000$