DynaLinear, Ltd., produces digital-to-analog converters for compact disk players used by radio stations and audio enthusiasts. It is contemplating an expansion into the moderately-priced home audio market by producing a CD player that would sell at a price of $305. The production of each CD player would require $118 in materials, and 4 hours of labor at the rate of $23 per hour for wages and fringe benefits plus variable overhead tied to labor. Energy, supervisory and other variable overhead costs would amount to $53 per unit. The accounting department has derived an allocated fixed overhead charge of $28 per CD player (at a projected volume of 16890 units) to account for the expected increase in fixed costs. Round all calculations to 2 decimals. Find the DOL

Round all calculations to 3 decimals.