Assumptions: Fixed cost: $ 7,100.00 Material costs per item: $ 2.25 Labor costs per item: $ 6.50 Shipping costs per 100 items: $ 200.00 Price per item: $ 12.99 Quantity: 4000 Outputs: Total revenues: $ 51,960.00 Total costs: $ 50,100.00 Total profits: $ 1,860.00