Data related to 2017 operations for Constaga Products, a manufacturer of sewing machines: Sales volume Sales price Variable production costs 100,000 units $100.00 per unit Direct materials Direct labor MOH 15.00 per unit 8.00 per unit 24.00 per unit 2.00 per unit Variable selling costs Fixed production Fixed selling & admin costs 581,000 520,600 What is the current profit formula for Constaga Products