XYZ Company recorded the following information related to their invento accounts for 2020; January 1, 2020 37,000 38,000 22,000 December 31, 2020 Direct materials Work in process Finished goods 50,000 41,000 34,000 The following costs were taken from XYZ Company's accounting records fo 2020: $129,000 SaLes revenue . Utilities (60% for factory; 40% for office building) . SaLes commissions 37,000 590,000 20,000 7 29,000 33,000 60,000 10,000 90,000 75,000 82,000 Rent, factory building Assume that the actual overhead cost for 2020 was equal to the overhead applied to production. Thus there was no overhead variance for 2020 Calculate XYZ Company' s sales commissions for 2020