Tammy Cat Tree Co. (TCTC) builds luxury cat trees and sells them through the Internet to cat owners who want to provide their cats with a more natural environment. At the start of2015, TCTC carried no inventory. During the year, it produced 1,800 cat trees and sold 1 400 cat trees for $315 each. Fixed production costs were $162,000 and variable production costs were $70 per cat tree. Fixed advertising website, and other general and administrative expenses were $75,000 and variable shipping costs were $30 per tree. Required