Chiltina Inc. produces two types of fleecesfull-zip and half-zipin a single factory. The following information was provided for the coming year.

Line Item Description	Full-Zip	Half-Zip
Sales	$410,000	$1,400,000
Variable cost of goods sold	210,000	544,500
Direct fixed overhead	70,000	220,000

A sales commission of 10% of sales is paid for each of the two product lines. Direct fixed selling and administrative expense was estimated to be $60,000 for the Full Zip line and $260,000 for the Half Zip line.

Common fixed overhead for the factory was estimated to be $80,500. Common selling and administrative expense was estimated to be $74,000.

Required: