Scottish Designs has a department that makes high-quality leather cases for iPods. Consider the following data for a recent month.

                         Budget formula per unit                                 Various levels of output              
units                        &n bsp;                                                         6,000        7,000        8,000
Sales           &nb sp;             $17                                                    $ ?            $?              $?
Variable cost
Direct materials      $ ?   & nbsp;                                              39,000          ?               ?
Hand labor               4         & nbsp;                                               ?            ?               ?
Fixed costs
   Depreciation                      &nbs p;                                                ?          19,000        ?
   Salaries                   &nbs p;                                                          ?             ?          34,000

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Optional Information:
Level: grad/2009; Subject: accounting