Board Senseless Games & Hobbies purchases pool tables from a reputable manufacturer and sells them at the retail level. The company sold 75 pool tables in February, recording $540,000 in revenues. The average cost of a pool table from their manufacturer is $5,400. Board Senseless has always kept careful accounting records, the company reports non-product costs for the month as follows: Non-product Costs Cost formula Advertising expenses $1,500 per month Delivery of pool tables $150 per pool table sold Sales salaries and commissions $3,200 per month, plus 10% of sales Utilities for marketing office $1,200 per month Depreciation on sales facilities $1.700 per month Executive