Prairie Electronics, located in Regina, manufactures three product lines: (1) high-end speakers, 2) personal computers, and (3) handheld devices. For 20x5, it compiled the following budgeted data High-End Speakers Personal Computers Handheld Devices Total 530,000 Sales (in units) Price (per unit) Variable costs per unit 320,000 420,000 355 $1,700$ 1,230 % Direct materials Direct labour Overhead Shipping Sales commissions 420 120 80 60 70 400$ 140 130 80 90 25 45 50 Direct fixed costs 57,170,000 66,600,000 36,450,000 11300,000 86,770,000 27,340,000 Salaries 52,150,000 38,310,000 54 ,800,000 Depreciation Common fixed costs Corporate salaries Building depreciation Legal & accounting 30,230,000 25,210,000 37 ,390,000 10,250,000 Other