Royal Lawncare Company produces and sells two packaged products-Weedban and Greengrow. Revenue and cost information relating to the products follow: Product Weedban Greengrow Selling price per unit $ 11.00 $ 33.00 Variable expenses per unit Traceable fixed expenses per year $ 2.80 $136,000 $ 10.00 $ 35,000 Last year the company produced and sold 44,000 units of Weedban and 17,500 units of Greengrow. Its annual common fixed expenses are $112,000