Jakes Roof Repair has provided the following data concerning its costs:

	Fixed Cost per Month			Cost per Repair-Hour
Wages and salaries	$	21,400		$	15.00
Parts and supplies				$	7.70
Equipment depreciation	$	2,790		$	0.50
Truck operating expenses	$	5,800		$	1.60
Rent	$	4,620
Administrative expenses	$	3,830		$	0.40

For example, wages and salaries should be $21,400 plus $15.00 per repair-hour. The company expected to work 2,600 repair-hours in May, but actually worked 2,500 repair-hours. The company expects its sales to be $54.00 per repair-hour.