Haskins products sells 2,000 kayaks per year at a sales price of $470 per unit. haskins sells in a highly competitive market and uses target pricing. the company has calculated its target full product cost at $720,000 per year. total variable costs are $300,000 per year and cannot be reduced. assume all products produced are sold. what are the target fixed costs?

Salge inc. bases its manufacturing overhead budget on budgeted direct labor-hours. the variable overhead rate is $8.10 per direct labor-hour. the company's budgeted fixed manufacturing overhead is $74,730 per month, which includes depreciation of $20,670. all other fixed manufacturing overhead costs represent current cash flows. the direct labor budget indicates that 5,300 direct labor-hours will be required in september. the company recomputes its predetermined overhead rate every month. the predetermined overhead rate for september should be: