Sales $$5,400,000$

Direct Materials $$450,000$

Direct Labor $$2,100,000$

Mfg$.$ Overhead $$1,250,000$

Shipping $$55,000$

General Admin $$425,000$

Marketing $$250,000$

Production $($Factory$)$

Indirect Wages $$840,000$

Order Quantity $15\%$

Design $10\%$

Order Size $60\%$

Customer Maintenance $5\%$

Other $10\%$

Eqpt Depreciation $$175,000$

Order Quantity $5\%$

Design $5\%$

Order Size $75\%$

Customer Maintenance $0\%$

Other $15\%$

Utilities $$85,000$

Order Quantity $10\%$

Design $5\%$

Order Size $60\%$

Customer Maintenance $10\%$

Other $15\%$

Property Lease $$150,000$

Order Quantity $25\%$

Design $20\%$

Order Size $50\%$

Customer Maintenance $5\%$

Other $0\%$

General Admin

Wages $$385,000$

Order Quantity $50\%$

Design $5\%$

Order Size $15\%$

Customer Maintenance $25\%$

Other $5\%$

Eqpt Deprec $$12,000$

Order Quantity $20\%$

Design $10\%$

Order Size $50\%$

Customer Maintenance $15\%$

Other $5\%$

Utilities $$4,000$

Order Quantity $25\%$

Design $5\%$

Order Size $55\%$

Customer Maintenance $5\%$

Other $10\%$

Building Lease $$24,000$

Order Quantity $25\%$

Design $20\%$

Order Size $25\%$

Customer Maintenance $20\%$

Other $10\%$

Marketing

Wages $$210,000$

Order Quantity $30\%$

Design $5\%$

Order Size $5\%$

Customer Maintenance $60\%$

Other $0\%$

Selling Expense $$36,000$

Order Quantity $15\%$

Design $10\%$

Order Size $5\%$

Customer Maintenance $60\%$

Other $10\%$

Products

Common Price : $$102$

Order Quantity $800$ Q$=40000$

Design $5$

Order Size $14400$ MH

Customer Maintenance $300$ Customers

Other

Direct Materials $$145,000$

Direct Labor $$1,470,000$

Shipping $$35,000$

Special Price : $$200$

Order Quantity $330$ Q$=6600$

Design $145$

Order Size $3960$ MH

Customer Maintenance $300$ Customers

Other

Direct Materials $$305,000$

Direct Labor $$630,000$

Shipping $$20,000$

Customer $-$ LMN Co

Order Quantity $8$

Common Units $317$

Special Units $53$

Design $2$

Order Size $120$ MH

Customer Maintenance $1$

Other

Direct Materials $$3,600$

Direct Labor $$17,670$

Shipping $$400$