Pharoah Corp. produces and sells lamp shades. It is currently planning to launch a new children's line. The following are the projected costs based on projected units sold of $113,300\mathrm{.}127$@$2$QWVariable costs per unit:Direct materials$$11\mathrm{.}55$Direct labour$12\mathrm{.}45$Variable manufacturing overhead$8\mathrm{.}15$Variable selling and administrative expenses$4\mathrm{.}10$Annual fixed costs and expenses:Manufacturing overhead per unit$$3\mathrm{.}00$Selling and administrative expenses per unit$2\mathrm{.}00$Pharoah Corp. will invest $$1,030,000$ for this new launch and would like to earn a $$14\mathrm{.}99$ per unit return on its investment.