Dexter, Inc. manufactures various lines of computer equipment and is planning to introduce a new line of laptops. Current plans call for the production and sale of 500 units, with estimated costs as follows: Variable costs $466,000 Manufacturing Selling and 116,000 administrative Total variable costs $582,000 Fixed costs $316,000 Manufacturing Selling and 196,000 administrative Total fixed costs 512,000 $1,094,000 Total costs The average amount of capital invested in the laptop product line is $840,000 and Dexter's target return on investment is 20%