Fortune Incorporated is preparing its master budget for the first quarter. The company sells a single product at a price of $$25$ per unit. Sales $($in units$)$ are budgeted at $157,000$ for the first quarter. Cost of goods sold is $$12$ per unit. Other expense information for the first quarter follows.

$\backslash$table$[[$Sales Commissions,$10\%$ of sales dollars$],[$Rent$,$$$45,000$ per quarter$],[$Advertising$,$$$590,000$ per quarter$],[0$ffice salaries,$$237,000$ per quarter$],[$Depreciation$,$$$143,000$ per quarter$],[$Interest$,1\mathrm{.}75\%$ quarterly on $$260,000$ note payable$],[$Tax rate,$40\%$