Living Skies Inc., located in Moose Jaw, manufactures three product lines: $(1)$ high$-$end speakers, $(2)$ personal computers and $(3)$ handheld devices. For $2024,$ it compiled the following budgeted data:

$\backslash$table$[[,\backslash$table$[[$High$-$end$],[$Speakers$]],\backslash$table$[[$Personal$],[$Computers$]],\backslash$table$[[$Handheld$],[$Devices$]],$Total$],[$Sales $($in units$),330,000,,,],[$Price $($per unit$),1,600,1,240,365,],[$Variable costs per unit:$],[$Direct materials,$390,350,40,],[$Direct labour,$120,150,50,],[$Overhead$,80,140,30,],[$Shipping$,60,90,8,],[$Sales commissions,$70,100,10,],[$Direct fixed costs:$],[$Salaries$,$$$59,350,000,$$$48,410,000,$$$38,370,000,],[$Utilities$,39,770,000,53,570,000,11,900,000,],[$Depreciation$,56,890,000,109,670,000,28,780,000,],[$Common fixed costs:$],[$Corporate salaries,,,,$$31,820,000$