You are given the following information for Parker Company for sales volumes of $300,000, $400,000, and $600,000: Sales Commissions 4% of sales Sales Manager's Salary $70,000 per month Advertising Expense $75,000 per month Shipping Expense 1% of sales Miscellaneous Selling Expense $2,100 per month plus % of sales For a sales volume of $400,000 fixed costs are