Most manufacturing companies have gross margin goals, and Sunlands is no different. Sunlands makes lightweight backpacks that are suitable for a number of purposes. Management at the company has dictated a strict 60% gross margin goal, and, to date, it has been able to achieve it. Some of the companys financial information is as follows.

Sales		$625,000
Variable selling expenses		$3.00/unit
Fixed selling, general, and administrative expenses		$125,000

Given the above information, what is the most Sunlands can incur in manufacturing costs and still meet its gross margin goal?

Maximum manufacturing cost ????