Sales $(1,500$ lawnmowers$)$

$$1,500,000$

Cost of goods sold

$555,000$

Store manager's salary per year

$120,000$

Operating costs per year

$210,000$

Advertising and promotion per year

$18,000$

Commissions $(2\mathrm{.}8\%$ of sales$)$

$42,000$

What were total fixed costs for $2023?$