please solve this question

A factory can product 240,000 units per year at its 100% capacity. The estimated production costs are given below: Direct material $400 per unit Direct labor $200 per unit Indirect expenses: Fixed $4,000,000 per year Variable $100 per unit Semi-variable $100,000 per year up to 60% capacity and $20,000 for every 20% increase in the capacity or part thereof. If the production program of the factory is as indicated below and the required profit is $2,000,000 for the year, determine the average selling price. First three months of the year 60% of capacity