The following information for the year 2019 is provided by Tromben Ltd: Total sales revenue $5,200,000 Direct labour hours 100 000 hours Machine hours 80 000 hours Costs: Depreciation: factory equipment $280,000 Depreciation: factory building $616,000 Depreciation: administration equipment $60,000 Direct materials $500,000 Factory electricity $130,000 Sales commission (5% sales revenue) $260,000 Indirect labour $300,000 Machine and maintenance repairs $78,000 General administration $120,000 Direct labour $2,000,000 Interest $20,000 Lubricants and cleaning materials factory $10,000 Rent marketing and sales office $12,000 Other miscellaneous production costs $24,000 Quality control costs $30,000 0