QUESTION $4$: $10$ marks

SHOW ALL SUPPORTING CALCULATIONS FOR THIS PROBLEM. NO MARKS WILL BE AWARDED FOR ANSWERS TO THE PROBLEMS UNSUPPORTED BY CLEARLY SHOWN CALCULATIONS. ROUND ALL CALCULATIONS UP TO TWO DECIMAL PLACES.

Paulsen Company produced and sold $4,000$ units of product and is operating at $40\%$ of plant capacity. Unit information about its product is as follows:

$\backslash$table$[[$Sales Price,,$$190\mathrm{.}00$