Bill Johnson, sales manager, and Diane Buswell, controller, at Current Designs are beginnir to analyze the cost considerations for one of the composite models of the kayak division. T have provided the following production and operational costs necessary to produce one composite kayak.

$\backslash$table$[[$Kevlar ${?}^{},$$$220,$per kayak$],[$Resin and supplies,$$160,$per kayak$],[$Finishing kit $($seat$,$ rudder, ropes, etc.$),$$$170,$per kayak$],[$Direct Labor,$$430,$per kayak$],[$Selling and administrative expenses$-$variable,$$450,$per kayak$],[$Selling and administrative expenses$-$fixed,$$227,650,$per year$],[$Manufacturing overhead$-$fixed,$$290,000,$per year$]]$

Bill and Diane have asked you to provide a cost$-$volume$-$profit analysis, to help them finalize the budget projections for the upcoming year. Bill has informed you that the sel the composite kayak will be $$2,300.$