of the U$.$S$.$ sales price.

CASE $1$

USD$26,0000\mathrm{.}75=$ USD$19,500.$ Calculate the gross profits for years $1$ through $4$ in the following table: $($Round to the nearest dollar.$)$

Case $1$

Year $1$

Sales volume $($units$)$

Sales price per unit

Total sales revenue

Direct cost per unit

Total direct costs

Gross profits

Year $2$

$12,000$

USD

$23,955\mathrm{.}06$ USD

USD

$19,500$ USD

USD

Year $3$

$23,955\mathrm{.}06$ USD

$19,500$ USD

$19,500$ USD

USD

Year $4$

$23,955\mathrm{.}06$