The company's variable selling and administrative expense per unit is $$2\mathrm{.}10.$ Fixed selling and administrative expenses include advertising expenses of $$15,000$ per quarter, executive salaries of $$41,000$ per quarter, and depreciation of $$21,000$ per quarter. In addition, the company will make insurance payments of $$4,000$ in the first quarter and $$4,000$ in the third quarter. Finally, property taxes of $$6,400$ will be paid in the second quart$$r$.$