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Sales (16,000 units $202 per unit) 3,232,000 Costs Direct materials 384,000 Direct labor 688,000 Indirect materials 432,000 Supervisor salary 184,000 Sales commissions 112,000 Shipping 240,000

Sales (16,000 units $202 per unit) 3,232,000 Costs Direct materials 384,000 Direct labor 688,000 Indirect materials 432,000 Supervisor salary 184,000 Sales commissions 112,000 Shipping 240,000 Administrative salaries 234,000 DepreciationOffice equipment 204,000 Insurance 174,000 Office rent 184,000 Income 396,000

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