Carla, Inc. is a company that manufactures and sells a single product. Unit sales for each of the four quarters of 2025 are projected as follows. Quarter Units First 86,400 Second 162,000 Third 594,000 Fourth 122,600 Annual total 972,000 Carla incurs variable manufacturing costs of $0.30 per unit and variable nonmanufacturing costs of $0.35 per unit. Carla will incur fixed manufacturing costs of $777,600 and fixed nonmanufacturing costs of $1,166,400. Carla will sell its product for $4 per unit