Martin Footwear Co. produces high-quality shoes. To prepare for next year's marketing campaign, the company's controller has prepared the following information for the current year, 2020:

1iil'aiiable costs {per pair of shoes} Direct materials $39.00 Direct manufacturing labour 20.00 'u'aiiable overhead (manufacturing, marketing, distribution, customer 20.00 senriee, and administration} Total variable masts $19.00 Fixed costs Manufacturing $2,?50,000 Marketing, distribution, and customer service 530,000 Administrative T0030!) Total xed costs $3,930,000 Selling mice per pair ofshoes 551?? Expected revenues, 2020 [51,800 units} $9,2?2,200 Income tax rate 410%