XYZ Company recorded the following information related to their inventory accounts for 2018: January 1, 2018 December 31, 2018 Direct materials 37,000 50,000 Work in process 38,000 41,000 Finished goods 22,000 34,000 XYZ Company's accounting records for 2018 provided the following information: Direct materials purchased .............................. $129,000 Depreciation, factory equipment ......................... 37,000 Sales revenue ........................................... 590,000 Utilities (60% for factory; 40% for office building) .... 20,000 Sales commissions ....................................... ? Indirect materials ...................................... 29,000 Depreciation, office equipment .......................... 33,000 Rent, factory building .................................. 60,000 Net income .............................................. 10,000 Direct labor ............................................ 90,000 Advertising ............................................. 57,000 Production supervisor's salary .......................... 82,000 Assume that the actual overhead cost during 2018 was equal to the applied overhead thus there was no overhead variance for 2018. Calculate XYZ Company's sales commissions for 2018.