Mama Italiano Sauce is in the process of preparing a production cost budget for May.The actual costs in April were:

Mama Italian Sauce

Production Cost Budget

April 2008

Production - Jars of sauce - 20,000

Ingredient cost (variable) - $16,000

Labor cost (variable) - 9,000

Rent (fixed) - 4,000

Depreciation (fixed) - 6,000

Other (fixed) - 1,000

Total - $36,000

Using this information, calculate a budget for May stating the total amount for the May budget.Assume the budget will increase to 23,000 jars of sauce reflecting anticipated sales increase related to a new marketing campaign