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 100,000 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 55,000 packages and Mega Stores orders 25,000 packages annually. Variable manufacturing costs are $30 per package, and annual fixed manufacturing costs are $740,000. 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