Sweet Street Muffins sells its muffins to restaurants and coffee houses for an average selling price of $ 33 per case. The following information relates to the budget for Sweet Street Muffins for this year (all figures are annual totals unless otherwise noted): Budgeted sales in cases…………………………… 7,900 cases Packaging cost per case…………………………… $ 3.00 Shipping expense per case………………………. $ 1.00 Sales commission expense……………………….. 2% of sales price Salaries expense……………………………………… $ 6,900 Office rent……………………………………………… $ 3,300 Depreciation…………………………………………… $ 3,000 Insurance expense…………………………………… $ 2,300 Office supplies expense…………………………… $ 1,100 During the year, Sweet Street Muffins actually sold 8,400 cases resulting in total sales revenue of $ 284,800. Actual expenses (in total) from this year are as follows: Packaging cost………………………………………………. $ 26,100 Shipping expense…………………………………………… $ 8,900 Sales commission expense………………………………. $ 5,696 Salaries expense…………………………………………….. $ 7,700 Office rent…………………………………………………….. $ 3,300 Depreciation………………………