Lauren Tarson and Michele Progransky opened Top Drawer Optical seven years ago with the goal of producing fashionable and affordable eyewear. Tarson and Progransky have been very pleased with their revenue growth. One particular design, available in plastic and metal, has become one of the company's best sellers. The following data relate to this design: Plastic Frames Metal Frames Sales price 3,000 4,000 Direct materials 1,000 900 Direct labor 675 675 Variable overhead 325 425 Budgeted unit sales 5,00,000 15,00,000 Currently, the company produces exactly as many frames as it can sell. Therefore, it has no opportunity to substitute a more expensive frame for a less expensive one. Top Drawer Optical's annual fixed costs