7). Kings Pharmaceuticals has developed a new drug to treat insomnia and plans to sell the new product to pharmacies in late 2012. The new medication comes in 10 mg, 15 mg, and 20 mg tablets. The selling price for the new medication is $50. The company's average variable costs per unit is $2.85 for bottles, $1.05 for labels, and $0.25 for printing. The organization's fixed costs are $14,250 per month