What would be the casein its producing the 4,100 sets per year and the same question's requirements but with these numbers instead?

Direct labor$94,000

Advertising$95,000

Factory supervision$65,000

Property taxes, factory building$21,000

Sales commissions$62,000

Insurance, factory$7,000

Depreciation, administrative office equipment$2,000

Lease cost, factory equipment$14,000

Indirect materials, factory$20,000

Depreciation, factory building$103,000

Administrative office supplies (billing)$6,000

Administrative office salaries$115,000

Direct materials used (wood, bolts, etc.)$433,000

Utilities, factory$44,000