Power-To-Spare, Inc. makes a smartphone case that includes a battery that extends the operating life of an iPhone. The manufacturing costs per unit include $15 direct materials, $17 direct labor, and $8 manufacturing overhead. These costs are based on a production and sales volume of 4,000 units. Advertising costs amounted to $25,000. Research and development cost for the materials used in the phone cases amounted $30,000. Companywide administrative costs amounted to $45,000. Fashion design costs amounted to $20,000. Power-To-Spares management team established the sales price at 150 percent of GAAP-defined product cost.

Please answer the following:

A) Determine the total amount of upstream costs.

B) Determine the total amount of downstream costs.

C) Determine the total amount of midstream costs.

D) Determine the sales price per unit.