XYZ Company recorded the following information related to their inventory accounts for 2018:

January 1, 2018 December 31, 2018
Direct materials 37,000 50,000
Work in process 38,000 41,000
Finished goods 22,000 34,000

XYZ Company's accounting records for 2018 provided the following information:

Direct materials purchased .............................. $129,000
Depreciation, factory equipment ......................... 37,000
Sales revenue ........................................... 590,000
Utilities (60% for factory; 40% for office building) .... 20,000
Sales commissions ....................................... ?
Indirect materials ...................................... 29,000
Depreciation, office equipment .......................... 33,000
Rent, factory building .................................. 60,000
Net income .............................................. 10,000
Direct labor ............................................ 90,000
Advertising ............................................. 57,000
Production supervisor's salary .......................... 82,000

Assume that the actual overhead cost during 2018 was equal to the applied overhead thus there was no overhead variance for 2018.

Calculate XYZ Company's sales commissions for 2018. Do not use decimals in your answer.