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 390,000 Sales (in units) Price 600,000 1,300 490,000 425 (per unit) 1,700 S Variable costs per unit 440 $ 120 110 60 70 35 40 35 380 $ Direct materials Direct labour Overhead Shipping Sales commissions 130 90 70 80 Direct fixed costs Salaries Utilities Depreciation $ 72,970,000 $ 79,700,000 $50,900,000 15,790,000 38,180,000 48,890,000 69,930,000 62,400,000 127,750,000 Common fixed costs Corporate salaries Building depreciation Legal & accounting $ 42,210,000 35,220,000 52,230,000 14,310,000 Other