Rerun Manufacturing Company is in the process of preparing its $2023$ budget and is anticipating the following changes:

$30\%$ increase in the number of units sold

$20\%$ increase in the direct material unit cost

$15\%$ increase in the direct labor cost per unit

$10\%$ increase in the manufacturing overhead cost per unit

$20\%$ increase in the sales price

$7\%$ increase in the administrative expenses

Rerun does not keep any units in inventory.

The composition of the cost of finished products during $2022$ for direct materials, direct labor, and factory overhead, respectively, was in the ratio of $3$:$21.$ The condensed income statement for $2022$ is as follows:

$\backslash$table$[[$Sales units$),$$$518,000,],[$Less sales returns,$(25,900),],[$Net sales,$492,100,],[$Cost of goods sold,$313,000,],[$Gross profit,$$67,000,],[$Selling expenses,$37,000,104,000],[$Administrative expenses,,$$75,100$