The marketing manager of Thornton Corporation has determined that a market exists for a telephone with a sales price of $22 per unit. The production manager estimates the annual fixed costs of producing between 41,400 and 81,000 telephones would be $392,200. Required Assume that Thornton desires to earn a $127,000 profit from the phone sales. How much can Thornton afford to spend on variable cost per unit if production and sales equal 47,200 phones?