Next, you have been asked by your manager to craft an update on the company's sales and fulfilment performance of your fl$$gship product. Here is the breakdown of how your accounting department allocated the costs for the flagship product:

Variable costs:

Packing: $$7\mathrm{.}50$ per sale

UPS $($fulfilment charge$)$ charge per sale: $$15\mathrm{.}00$ per sale

Sales Commission: $$12\mathrm{.}00$ per sale

Flagship Units: $$62\mathrm{.}00$ Cost of each