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:

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 Sales (in units) 290,000 1,200 500,000 390,000 325 1,200$ rice (per unit) Variable costs per unit: Direct materials Direct labour Overhead Shipping Sales commissions 400 100 60 40 50 370 $ 150 140 95 25 40 90 100 Direct fixed costs Salaries Utilities Depreciation $ 50,760,000 61,290,000 $ 20,990,000 9,610,000 13,240,000 24,010,000 48,660,000 30,200,000 58,270,000 Common fixed costs Corporate salaries Building depreciation Legal & accounting 19,700,000 21,430,000 25,780,000 9,710,000 Other