Allied estimates that $\mathrm{<font><font>2</font></font>}<font><font>,</font></font>\mathrm{<font><font>0</font></font>}\mathrm{<font><font>0</font></font>}\mathrm{<font><font>0</font></font>}$ of the combined tests will be conducted during the first year. The annual allocation of direct fixed cost and overhead costs total $$\mathrm{<font><font>4</font></font>}\mathrm{<font><font>0</font></font>}<font><font>,</font></font>\mathrm{<font><font>0</font></font>}\mathrm{<font><font>0</font></font>}\mathrm{<font><font>0</font></font>}.$ What price must be set to cover full costs? What price must be set to produce a profit of $$\mathrm{<font><font>2</font></font>}\mathrm{<font><font>0</font></font>}<font><font>,</font></font>\mathrm{<font><font>0</font></font>}\mathrm{<font><font>0</font></font>}\mathrm{<font><font>0</font></font>}$ on the combined test?

Test A Test B Test C Disposable Syringe $3.00 $3.00 $3.00 Blood Vial $0.50 $0.50 $0.50 Forms $0.15 $0.15 $0.15 Reagents $0.80 $0.60 $1.20 Sterile Bandages $0.10 $0.10 $0.10 Breakage/losses $0.05 $0.05 $0.05