Sales price per unit $(1$ unit $=1$ review with recommendations$)$ $ $2,000$

Fixed costs $($per month$)$:

Selling and administration $65,000$

Production overhead $($e$.$g$.,$ rent of facilities$)92,500$

Variable costs $($per review$)$:

Labor for oversight and feedback $400$

Outsourced security analysis $190$

Materials used in reviews $160$

Review overhead $170$

Selling and administration $($e$.$g$.,$ scheduling and billing$)180$