Diviney Auto Repair performs tune-ups on standard diesel engines. Using the following information, compute the budgeted gross revenue for the period.

Gross revenue per tune-up . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $180

Tune-up capacity per day . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

Number of working days in period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76

Historical occupancy rate* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65%

* This refers to the rate at which the company’s service bays are actually occupied compared to their total capacity.

It is similar to the concept of hotel room occupancy rate.