Quality Chairs Inc. (QC) manufactures chairs for Industrial use. Laura Winters, the Vice President for Marketing at QC, concluded from market analysis that sales were dwindling for QC's standard three-foot chair due to aggressive pricing by competitors. QC's chairs sold for $730 whereas the competition's comparable chair was selling for $630. Winters determined that a price drop to $630 would be necessary to regain market share and reach a targeted annual sales level of 10,000 chairs. Cost data based on sales of 10,000 chairs: Budgeted Actual Quantity Quantity Direct materials (board feet) 88,900 80,400 Actual Cost $1,254,500 Direct labor (hours) 71,800 74,225 Machine hours (hours) 11,850 11,700 875,900 250,900 Finishing and packing (hours) 6,950 6,850 125,900 The current profit per unit is: Multiple Choice $654. $579. $629. $479. $429.