The Year 1 selling expense budget for Caramel Corporation is as follows:

Budgeted sales	$1,500,000
Selling costs:
Delivery expenses	$30,000
Commission expenses	36,000
Advertising expenses	12,000
Office expenses	7,200
Miscellaneous expenses	18,000
Total	$103,200

Delivery and commission expenses vary proportionally with budgeted sales in dollars. Advertising and office expenses are fixed. Miscellaneous expenses include $6,000 of fixed costs. The rest varies with budgeted sales in dollars. The Year 2 budgeted sales is $6,000,000. What will be the value for commission expenses in the Year 2 selling expense budget?