Panis Ka Sa Beauty ko Roof Repair has provided the following data concerning its costs:

Fixed cost per month cost per month per repair hour

Wages and salaries

23,200 16.3

Parts and supplies

8.6

Equipment depreciation

1,600 0.4

Truck operating expenses

6400 1.7

Rent

3,480

Administrative expenses

4,500 0.8

For example, wages and salaries should be $23,200 plus $16.30 per repair-hour. The company expected to work 2,800 repair-hours in May, but actually worked 2,900 repair-hours. The company expects its sales to be $44.50 per repair-hour.