Prairie Electronics, located in Regina, manufactures three product lines: (1) high-end speakers, (2) personal computers, and (3) handheld devices. For 2020, it compiled the following budgeted data: High-end Speakers Personal Computers Handheld Devices Total Sales (in units) 300,000 510,000 400,000 Price (per unit) $ 1,700 $ 1,210 $ 335 Variable costs per unit: Direct materials $ 450 $ 430 $ 15 Direct labour 120 120 25 Overhead 80 110 50 Shipping 60 60 4 Sales commissions 70 70 4 Direct fixed costs: Salaries $ 52,870,000 $ 63,040,000 $ 32,760,000 Utilities 35,430,000 49,370,000 10,160,000 Depreciation 50,680,000 101,070,000 24,570,000 Common fixed costs: Corporate salaries $ 27,170,000 Building depreciation 22,660,000 Legal & accounting 33,600