Home Entertainment is a small, family-owned business that purchases LCD televisions from a reputable manufacturer and sells them at the retail level. The televisions sell, on average, for $2,080 each. The average cost of a television from the manufacturer is $980. Home Entertainment has always kept careful accounting records, and the costs that it incurs in a typical month are as follows: Cost Formula Selling: $1,100 per month $44 per television sold $ 3,600 per month, plus 10% of sales $ 596 per month $ 3,370 per month Advertising Sales salaries and commissions Utilities Depreciation of sales facilities Administrative Executive salaries Depreciation of office equipment Clerical Insurance $10,550 per month $555 per month $ 2,340 per month, plus $46 per television sold $ 730 per month During April, the company sold and delivered 238 televisions