Stacey Morrows decided to start a business that manufactures a medical device, which required the purchase of assets at a total cost of $800,000. Stacey started the business, Safe Health Inc. (Safe) on July 1, 2021 with a cash investment of $200,000 and a new loan of $600,000. The terms of the loan stipulated that interest of 6% (annually) would be due at the end of each month and a payment of $50,000 principal would be due at the end of each quarter, with the first payment due on September 30, 2021. Safe's budgeted revenue and expenses are as follows: Selling price per unit Variable manufacturing costs per unit: Direct materials Direct labour Variable overhead GA $ 700 SSS 288 $ 172 $ 80 $ 90 Fixed manufacturing costs per month: Salaries of production supervisors and engineers Lease of manufacturing plant Depreciation of equipment Sales commission per unit (10% of selling price) $150,000 $125,000 $ 35,000 $ 70 Other variable administrative and general expenses per unit sold $ 30