Bluff Corporation is considering building a new plant in Canada It predicts sales at the new plant to be $80,000$ units at $$\frac{6}{?}$ unit Below is a listing of estimated expenses:

$\backslash$table$[[$Category$,\backslash$table$[[$Total Annual$],[$Expenses$]],\backslash$table$[[\%$ of Annual Expense$],[$that are Fixed$]]],[$Matenals :$,$$$90,000,30\%$