Lionel Corporation manufactures pharmaceutical products sold through a network of sales agents in the United States and Canada. The agents are currently paid an $18\%$ commission on sales; that percentage was used when Lionel prepared the following budgeted income statement for the fiscal year ending June $30,2022$:

$\backslash$table$[[\backslash$table$[[$Lionel Corporation$],[$Budgeted Income Statement$],[$For the Year Ending June $30,],[($ $$000$ omitted$)]],,],[\backslash$table$[[$Sales$],[$Cost of goods sold$]],,$$$29,100$