Seats Galore sells 3 models of deck chairs: Blue Magoo, Red Ahead, and Green Seen. Operating results for June are below:

Red Green Units sold 4,000 4,500 3,500 12,000 Revenue $36,000 $22,500 $35,000 $93,500 Variable departmental costs 14,000 13,500 17,500 45,000 Direct fixed costs 6,000 4,000 5,000 15,000 Allocated fixed costs 8,000 9,000 7,000 24,000 Net income $_8.DDD m $45011 $_9.50