Mercia Chocolates produces gourmet chocolate products with no preservatives. Any production must be sold within a few days, so producing for inventory is not an option. Mercia's single plant has the capacity to make 95,500 packages of chocolate annually. Currently, Mercia sells to only two customers: Vern's Chocolates (a specialty candy store chain) and Mega Stores (a chain of department stores). Vern's orders 50,500 packages and Mega Stores orders 20,500 packages annually. Variable manufacturing costs are $21 per package, and annual fixed manufacturing costs are $650,000. Required: What cost per package should the cost system report? (Round your intermediate calculations and final answers to 2 decimal places.) Cost per package at capacity Cost per package at demand