Required: a. Prepare a pro forma financial statement that shows Joon's financial performance (net income) for the most recent year assuming that Joon has already acquired Snuffy's car care products and has incorporated them into Joon's manufacturing and SG

Stick Goods Floor Care Brushes Aerosol Total

Quantity (00o cases) 20 35 15 30

Direct labor hours/case 1.5 1 2 1.6

Total direct labor hours (000) 30 35 30 48 143

Manufacturing cost per case

Direct material $ 51.00 $21.00 $31.00 $11

Variable overhead 5.25 3.5 7.0 5.6

Direct labor cost 31.5 21.0 42.0 33.6

Fixed overhead 46.5 31.0 62.0 49.6

Total cost per case $134.25 $76.5 $142.0 $99.80

Selling price per case $ $165.0 $122.0 $189.0 $145.0

Total revenue (000) 3,300 4,270 2,835 4,350 $14,755.00

Selling general, and administrative (000)

Fixed (1,350.00)

Variable (20% of revenues) (2,951.00)

Net income (loss) (000) $ (32.50)

I need to know the calculation of the new fixed labor cost