Gig Harbor Boating is the wholesale distributor of a small recreational catamaran sailboat. Management has prepared the following summary data to use in its annual budgeting process: 820 $ 2,130 $1,500 Budgeted unit sales selling price per unit Cost per unit Variable selling and administrative expense (per unit) 75 Fixed selling and administrative expense (per year) Interest expense for the year 400,000 $ 29,000