Imagine you want to start up a company to manufacture and sell sporty polarized sunglasses designed in university colors and featuring university logos. You've done your homework and estimate the variable costs (including trademark privileges) will be $87 a pair and the fixed costs to be $278,000. If you sell the sunglasses for $99 a pair and forecast annual sales to be 20,000 pairs, how much money will you make? -38,000 -28,000 0 38,000