flounder company is a leading manufacturer of sunglasses. One of flounder's products protects the eyes from ultraviolet rays. An upscale sporting goods store has contacted Flounder about purchasing 28,700 pairs of these sunglasses. Flounder's unit manufacturing cost, based on a full capacity of 242,000 units, is as follows: Direct metrial $7 Direct labor 5 manufacturing overhead (75% fixed) 25 total manufacturing costs $37