Sunder Corp. makes two main products in its factory in Birmingham, Alabama. Because of intense competition for standardized products, particularly from overseas firms, Sunder Corp. is considering switching its emphasis to custom-made products. The following data pertain to the firm's current operations:

	Standard products	Custom products
Sales price per unit	$130	$175
Variable costs per unit	$65	$70
Contribution margin per unit	$65	$105
Fixed costs per unit	$40	$40
Profit per unit	$25	$65
Machine hours per unit	2	4
Number of units	75,000	25,000

Sunder believes that, with suitable marketing, it can change its product mix to be 50,000 units each of the Standard and Custom products in 2022.

Sunder Corp. currently allocates its fixed costs based on the number of units.

Using the number of units to project the firm's change in capacity costs, estimate Sunder Corp.'s total profit for 2022 with the proposed product mix?

Using the number of machine hours to project the firm's change in capacity costs, estimate Sunder Corp.'s total profit for 2022 with the proposed product mix?