aybird Company operates in a highly competitive market where the market price for its product is $$90$ per unit. Jaybird desires a $30\%$ profit per unit. Jaybird expects to sell $5,000$ units. Additional information is as follows:

Variable Costs per Unit Fixed Costs $($total$)$

Direct materials $ $13$ Overhead $ $45,000$

Direct labor $14$ General and administrative $18,000$

Overhead $12$

General and administrative $18$

To achieve the target cost per unit, Jaybird must reduce total expenses by how much?