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

Fixed Cost Cost per per Month Repair-Hour Wages and salaries Parts and supplies Equipment depreciation Truck operating expenses Rent Administrative expenses $15.00 $7.30 $0.50 $ 1.70 $21,400 $2,780 $5,730 $ 4,690 $3,830 0.50 For example, wages and salaries should be $21,400 plus $15.00 per repair-hour. The company expected to work 2,500 repair-hours in May, but actually worked 2,400 repair-hours. The company expects its sales to be $44.00 per repair-hour