14-24. LIFE-CYCLE BUDGETING AND COSTING. Teletronics is going to introduce a combination phone/tablet product. Design and testing will take 8 months. Teletronics expects to sell 24,000 units during the first 6 months of sales. Sales over the next 12 months are expected to be less robust at 20,000. And, sales in the final 6 months of the expected life cycle are expected to be 9,000. Teletronics is budgeting for this product as follows: Months Months 0-8 Months 9-14 Type of Cost Total Fixed Cost for the Period Variable cost per Unit Design costs $ 800,200 Production $ 998,400 $65 per unit Marketing $ 840,000 Distribution $ 432,000 $ 5 per unit Months 15-26 Production $ 760,000 $60 per unit Marketing $1,350,000 Distribution $ 360,000 $ 5 per unit Months 27-32 Production $ 351,000 $58 per unit Marketing $ 480,000 Distribution $ 162,000 $5 per unit Ignore the time value of money.