Teal, Inc. is a company that manufactures and sells a single product. Unit sales for each of the four quarters of 2020 are projected as follows. Quarter Units First 65,600 Second 123,000 Third 451,000 Fourth 98,400 Annual total 738,000 Teal incurs variable manufacturing costs of $0.40 per unit and variable nonmanufacturing costs of $0.40 per unit. Teal will incur fixed manufacturing costs of $590,400 and fixed nonmanufacturing costs of $885,600. Teal will sell its product for $4 per unit.