Everest.com purchases portable Bluetooth speakers from Doze, a major sound equipment manufacturer. Everest sells the speakers at $79 each with free shipping. The cost to Everest is $49 per speaker (for small orders), the cost for placing an order is $200, the annual inventory carrying cost is 20% of the cost of a speaker and the UPS ground freight cost is $2 per speaker (for small orders). The total forecasted volume is 2000 speakers per year