Q$3$ Dunn & Brooks Inc. creates walnut$-$wooden bowls for $$40$ each in store. They have budgeted expectations below, after adjusting the past results:

$\backslash$table$[[$Variable costs:,Fixed costs:$],[$DM$,$$$,5,$Manufacturing,$$,50,000],[$DL$,$$$,10,$Distribution,$$,20,000],[$Variable OH$,$$$,15\mathrm{.}5,$Utilities,$$,80,000],[$TOTAL$,$$$,30\mathrm{.}5,$TOTAL,$$,150,000],[,,,,,],[$Units sold,,$22,000,$Tax rate,,$20\%$