Lumber Company produces lumber for many applications. The company had the following data for July:

	Units	Total	Per Unit
Sales	14500	826500	57
Variable Expenses		493000	34
Contribution Margin		333500	23
Fixed Expenses		165000
Net Operating Income		168500

During a meeting with senior leadership, you are asked about several possible scenarios regarding possible changes in sales and costs. Use the spreadsheet to calculate all the scenarios to bring back to the next meeting.

Activity cost pool	Activity Measure	Activity Rate
Order size	Direct labor hours	$14 per direct labor hour
Customer orders	Customer orders	$114 per customer order
Quality testing	Test hours	$74 per hour
Sales	Sales calls	$634 per sales call
Order #1 required 475 direct labor hours, 9 hours of quality testing, and 7 sales calls
Order #2 required 115 direct labor hours, 48 hours of quality testing, and 19 sales calls

	Total overhead cost assigned
Activity Cost Pool	Order #1	Order #2
Total Overhead cost