The Amalfi Corporation makes decorative vases for

The Amalfi Corporation makes decorative vases for discerning collectors. While there are many different types of vases, the manufacturing process is very similar and differs only in cosmetic details. The firm operated at capacity in 2020. Data for 2020 is presented below. selling price $3,320,000 direct material $1,230,000 direct labor $559,000 fixed manufacturing OH $729,000 gross profit $802,000 fixed SG&A $255,000 sales commissions (% of price) $365,200 gross profit $181,800 current sales and production volume 19,200 production