Northern Rivers Orchards Ltd grows avocadoes, macadamia nuts and mangoes for the commercial wholesale markets. Unit sales, price and cost data for the last year were as follows: Avocadoes Macadamias Mangoes Sales Volume 40,000 trays 160,000 kg 40,000 trays Average Price $30/tray $10/kg $10/tray Variable Costs $10/tray $2/kg $5/tray Fixed Costs $40,000 $100,000 $20,000