Jammin Co manufactures and markets a number of products. Management is considering the future of one product, electronic keyboards, that has not been as profitable as planned. Since this product is manufactured and marketed independently of the other products, its total costs can be precisely measured. Next years plans call for a $225 selling price per unit. The fixed costs for the year are expected to be $30 000, up to a maximum capacity of 700 units. Forecasted variable costs are $150 per unit.