B&C Ltd sells three types of electronic garden tools - Weeders, Hedge Clippers, and Leaf blowers. Selected information on the rackets is given below:

Sales in units (per annum) 50 000 30 000 20 000 Unit selling price $120\" $380 Variable manufacturing cost per 1 $120 $220 unit All sales are made through the company's own retail outlets. The company has the following fixed costs: Fixed manufacturing cost $600,000 Fixed selling and administrative $ 76,200 costs