Grouper Company is a leading manufacture of sunglasses. One of the Grouper's products protects the eyes from ultra violent rays. An upscale sporting goods store has contacted Grouper about purchasing 28800 pairs of these sunglasses. grouper's unit manufacturing cost, based on full capacity of 243000 units, is as follows: direct materials is $8, direct labor is 6, manufacturing overhead is (75% fixed) 26, and total manufacturing costs are $40. Grouper also incurs selling and administrative expenses of $74,30