Tempo Company's fixed budget for the first quarter of calendar year 2013 reveals the following.

Sales (18,000 units)						$	3,816,000
Cost of goods sold
Direct materials		$	423,360
Direct labor			783,360
Production supplies			486,900
Plant manager salary			223,360				1,916,980
Gross profit							1,899,020
Selling expenses
Sales commissions			128,520
Packaging			275,760
Advertising			100,000				504,280
Administrative expenses
Administrative salaries			273,360
Depreciation