Burchard Company sold 37.000 units of its only product for $16.40 per unit this year. Manufacturing and selling the product required $304,000 of fixed costs. Its per unit variable costs follow. For the next year, management will use a new materlal, which will reduce direct materials costs to $2.10 per init and reduce direct labor costs to $1,60 per unit, Sales, total fixed costs, variable overhead costs per unit, and variable selling and administrative costs per unit will not change. Management is also considering raising its selling price to $19.68 per unit, which would decrease unit sales volume to 35,150 units. equired: lice. (Round your onswers to 2 decimal places.)