Overhead is estimated as follows :

Variable
Indirect materials and supplied 5.85 per unit produced
Materials handling 9.07 per unit
Other indirect labor 5.07 perr unit

Fixed
Supervisor labor 175000
Maintenance and repair 85000
Plant administration 173000
utilities 87000
Depreiciation 280000
Insurance 43000
Property taxes 117000
Other 41000

Marketing and administrative expenses are budgeted as follows :

Variable marketing costs
Sales commission 40.625 per unit sold
Oher marketing costs 16.250 per unit sold

Fixed marketing costs

Sales salaries 100000
advertising 193000
Others 78000

Administrative cost ( all fixed )

Administrative salaries 254000
Data processing services 103000
Legal and other professional fees 180000
Depreciation - Blgd Fur anf fix & equipt 94000
Taxes -other tan income tax 160000
others 26000