The company's non-production overhead expenses is $26,792.
The first step is to determine the net profit from selling the printers.
Profit = (selling price - cost price) x number of printers sold
(163.95 - $48.28) x 427
= 115.67 x 427
= $49,391.09
The second cost is to determine the difference between the profit calculated above and the profit given in the question:
$49,391.09 - 22,599. 9 = $26,792
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