Explain and show work

The marketing manager of Rundle Corporation has determined that a market exists for a telephone with a sales price of $20 per unit. The production manager estimates the annual fixed costs of producing between 40,100 and 81,300 telephones would be $570,500. Required Assume that Rundle desires to earn a $130,000 profit from the phone sales. How much can Rundle afford to spend on variable cost per unit if production and sales equal 46,700 phones? Variable cost per unit