The operations manager received from the accounting department the following costs for the year 2022: Depreciation $17,000, raw materials $108,500, property tax $5,000, furniture $29,500, salaries $52,000, software, printers and computers $28,750, advertising $10,500, insurance $4,500, income tax of $12,500, direct labor wages $79,500, periodic maintenance $13,000, rent $16,000, and finally interest $8,000.

Sales are follows:

item	Sales(unit)	Selling price (usd)	Variable cost (usd)
1	19000	5	66500
2	16000	4	40000
3	8000	6	44000
4	15000	3	13500
5	16000	3	24000