Rose Company makes bottles. The followings are the extracted information:

Direct materials used	40,000		Maximum capacity	25,000
Direct labor	80,000		Units produced and sold	20,000
Variable manufacturing overhead	60,000		Finished Goods Inventory	$0
Fixed manufacturing overhead	5,000		WIP Inventory	$0
Variable selling and admin expenses	16,000		(Both Beginning and Ending)
Fixed selling and admin expenses	8,000
Unit selling price	$30

The Company charges the customers based on cost-plus pricing approach

You required to calculate the TOTAL REVENUE if all units are sold given the rule is:

20% mark up on all variable cost and 25% mark up on all fixed manufacturing cost