Picazon manufactures guitar stands for Guitar Hero and Rockband. They began operations in 2020 and sold #731,000 units in their first year. The units are sold to seven retailers for $10 each. During 2021 there were two large customers who each ordered and were each shipped #175,000 units in 2021. The average order size for the other customers was #40,000 units in 2021 . Thus the total units sold was #550,000 Picazon Ltd. has the capacity to produce up to #1,300,000 units per year with its current facility