You, YU CPA student, was asked by a small company to perform some management advisory services. The following information pertains to 2019 operations. Sales (5,000 microwave ovens) Cost of goods sold Store manager's salary per year Operating costs per year Advertising and promotion per year Commissions (4% of sales) $1,350,000 540,000 75,000 225,000 25,000 67,500 Required a. Determine the total costs using the account analysis method if Miller's expects to sell 6,500 units next year