Fancy Pasty Puffs is considering building a new plant in Europe. It predicts sales at the new plant to be $37,000$ units at $$\frac{5}{?}$ unit Below is a listing of estimated expenses.

$\backslash$table$[[$Category$,$Total Annual Expenses,$\backslash$table$[[\%$ of Annual Expense$],[$that are Fixed$]]],[$Materials$,$$$15,000,10\%$