Matthew Gabon, the sales manager of Office Furniture Solutions, prepared the following budget for 2017:

Sales Department Budgeted Costs, 2017 (Assuming Sales of $19,200,000)
Salaries (fixed)		$400,000
Commissions (variable)		170,000
Advertising (fixed)		88,000
Charge for office space (fixed)		3,900
Office supplies & forms (variable)		2,200
Total		$664,100

After he submitted his budget, the president of Office Furniture Solutions reviewed it and recommended that advertising be increased to $103,000. Further, she wanted Matthew to assume a sales level of $23,040,000. This level of sales is to be achieved without adding to the sales force. Matthews sales group occupies approximately 250 square feet of office space out of total administrative office space of 20,000 square feet. The $3,900 space charge in Matthews budget is his share (allocated based on relative square feet) of the companys total cost of rent, utilities, and janitorial costs for the administrative office building. Prepare a revised budget consistent with the presidents recommendation.