Chromatics, Inc., produces novelty nail polishes. Each bottle sells for $8\mathrm{.}50$ Variable unit costs are as follows:Acrylic base$-1\mathrm{.}25$ Pigments$-\mathrm{.}45$ Other ingredients$-\mathrm{.}65$ Bottle, packing material$-1\mathrm{.}25$ Selling commission$-\mathrm{.}85$Fixed overhead costs are $500,000$ per year. Fixed selling and administrative costs are $76,275$ per year. Chromatics sold $300,000$ bottles last year.