You are the management accountant of the CellSales which sells mobile phones at a discount. The following information has been provided to you by the financial accountant:

                                                                                  2024 - N$

Sales (100 phones)                                                     90 000

Cost of goods sold                                                       40 000

Commissions (4% of sales)                                           3 600

Contribution    46 400

Store manager's salary per year                                   7 000

Operating costs per year                                             15 700

Advertising and promotion per year                             1 500

Net profit                                                                      22 200

What are the estimated total costs if the CEO expects to sell 300 units next year?