Jaybird Company operates in a highly competitive market where the market price for its product is $120 per unit. Jaybird desires a 30% profit per unit. Jaybird expects to sell 5,000 units. Additional information is as follows: Variable Costs per Unit Fixed Costs (total) Direct materials $ 19 Overhead $ 45,000 Direct labor 20 General and administrative 18,000 Overhead 18 General and administrative 24 To achieve the target cost per unit, Jaybird must reduce total expenses by how much