Marigold, Inc. is a company that manufactures and sells a single product. Unit sales for each of the four quarters of $2025$ are projected as follows.

$\backslash$table$[[$Quarter$,$Units$],[$First$,72,000],[$Second$,135,000],[$Third$,495,000],[$Fourth$,108,000],[$Annual total,$810,000]]$

Marigold incurs variable manufacturing costs of $$0\mathrm{.}40$ per unit and variable nonmanufacturing costs of $$0\mathrm{.}40$ per unit. Marigold will incur fixed manufacturing costs of $$648,000$ and fixed nonmanufacturing costs of $$972,000.$ Marigold will sell its product for $$4$ per unit.