Management estimates the following revenues and costs at 100% capacity: $30,000,000 Net Saies $7,000,000 Direct Materials $10,000,000 Direct Labour $4,000,000 Manufacturing OverheadVariable $1,700,000 Manufacturing OverheadFixed $350,000 Seiling ExpensesVariable $140,000 Seiling Expenses Fixed $150,000 Administrative Expenses Variable $300,000 Administrative Expenses Fixed