A company plants to produce a new product. The company is currently reviewing the investment proposal. The resulting of study shows that, if the firm initial invests a new machine for 2,000,000 which has estimated useful life of 4 years, the expected new product sales volumes is 14,00 unitsl. All relevant information is available as below. Selling price per unit Direct material Direct Labor Packaging Distribution Costs Manufacturing O/H Marketing Costs Administrative Costs Variable cost per units E Fixed Cost in total 30 20 10 30 40 500,000 10 1,200,000 220,000