Oslo Co's industrial photo finishing division incurred the following expenses last year: Fixed Direct materials Direct labour Factory overhead Selling and administrative Total Variable $200,000 150,000 70,000 30,000 $450,000 $42,000 48.000 $90,000 During the year, the division sold 300,000 photo prints for $2.00 each. If the division produces and sells 350,000 photo prints, Its total expenses would be