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Bramble Wings, Inc. manufactures airplanes for use in stunt shows. Bramble's factory is highly automated, using the latest in robotic technology. To keep costs low, the company employs as few factory workers as possible. Since each plane has different features (such as its shape, weight, and color), Bramble uses a job order costing system to accumulate product costs. At the end of 2016, Bramble's accountants developed the following expectations for 2017 based on the marketing department's sales forecast: S1,101,000 46,000 Budgeted overhead cost Estimated machine hours Estimated direct labor hours Estimated direct materials cost 10,000 $1,510,000 Bramble's inventory count, completed on December 31, 2016, revealed the following ending inventory balances: Raw Materials Inventory Work in Process Inventory Finished Goods Inventory S249,000 S627,000 $2,200,000 The company's 2017 payroll data revealed the following actual payroll costs for the year Number Wage Rate Annual Job Title Employed per Hour Salary per Employee Worked per Employee President and CEO Vice president and CFO Factory manager Assistant factory manager Machine operator Security guard, factory Total Hours $228,000 178,000 $40,900 531,300 14.5 2,250 $20,500 Forklift operator S7.5 2,000 536,200 Corporate secretary Janitor, factory S6 2,150 The following information was taken from Bramble's Schedule of Plant Assets. All assets are depreciated using the straight-line method