Marwicks Pianos, Inc., purchases pianos from a large manufacturer and sells them at the retail level. The pianos cost, on the average, $1,518 each from the manufacturer. Marwicks Pianos, Inc., sells the pianos to its customers at an average price of $2,400 each. The selling and administrative costs that the company incurs in a typical month are presented below:

Costs	Cost Formula
Selling:
Advertising	$968 per month
Sales salaries and commissions	$4,817 per month, plus 6% of sales
Delivery of pianos to customers	$62 per piano sold
Utilities	$668 per month
Depreciation of sales facilities	$4,912 per month
Administrative:
Executive salaries	$13,489 per month
Insurance	$718 per month
Clerical	$2,511 per month, plus $39 per piano sold
Depreciation of office equipment	$879 per month

During August, Marwicks Pianos, Inc., sold and delivered 64 pianos