Managers at Go Pirates Corp. are concerned that the company's costs of production have gone wild. The Chief Financial Officer brings you the following historic data: Period Quarter 1, 2016 Units 1,120 Costs $106,337.60 Quarter 2, 2016 980 $103,510.40 Quarter 3, 2016 1,260 $109,221.80 Quarter 4, 2016 1,340 $110,905.20 Quarter 1, 2017 1,280 $109,771.40 Quarter 2, 2017 1,300 $110,240.00 Quarter 3, 2017 1,420 $112,705.60 Quarter 4, 2017 1,500 $114,323.00 Go Pirates' selling price is $60 per unit.