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

	Fixed Cost per Month			Cost per Repair-Hour
Wages and salaries	$	21,200		$	15.00
Parts and supplies				$	7.30
Equipment depreciation	$	2,720		$	0.50
Truck operating expenses	$	5,780		$	1.70
Rent	$	4,670
Administrative expenses	$	3,830		$	0.40

For example, wages and salaries should be $21,200 plus $15.00 per repair-hour. The company expected to work 2,900 repair-hours in May, but actually worked 2,800 repair-hours. The company expects its sales to be $50.00 per repair-hour.

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

	Fixed Cost per Month			Cost per Repair-Hour
Wages and salaries	$	21,200		$	15.00
Parts and supplies				$	7.30
Equipment depreciation	$	2,720		$	0.50
Truck operating expenses	$	5,780		$	1.70
Rent	$	4,670
Administrative expenses	$	3,830		$	0.40

Revenue Expenses Wages and salaries Parts and supplies Equipment depreciation Truck operating expenses Rent Administrative expenses Total expense Net operating income