Like a Dolphin makes swim fins for deep sea divers and recreational swimmers. Like a Dolphin has assets of $2,940,000. Its yearly fixed cost is $700,000 and variable costs amount to $26.50 for each set of fins. Between the two product lines Like a Dolphin sales volume is currently 51,300 pairs of fins. Competitors are selling similar fins at $39.50 a set. Like a Dolphin owners want to earn a 10% return on investment of the companies assets. Determine the full product cost. With their current costs, will owners be able to achieve their target profit