Johnson Electrical produces industrial ventilation fans. The company plans to manufacture 66,000 fans evenly over the next quarter at the following costs: direct material, $1,716,000; direct labor, $528,000; variable production overhead, $531,300; and fixed production overhead, $933,000. The $933,000 amount includes $72,000 of straight-line depreciation and $114,000 of supervisory salaries. Shortly after the conclusion of the quarter's first month, Johnson reported the following costs: Direct material Direct labor Variable production overhead Depreciation Supervisory salaries Other fixed production overhead Total $527,900 164,500 184,000 24,000 40,700 243,000 $1,184,100