The total capital investment for a conventional chemical plant is $1,500,000, and the plant produces 3 million kg of product annually. The selling price of the product is $0.82/kg. Working capital amounts to 15 percent of the total capital investment. The investment is from company funds, and no interest is charged. Raw-materials costs for the product are $0.09/kg, labor $0.08/kg, utilities $0.05/kg, and packaging $0.08/kg. Distribution costs are 2 percent of the Working capital. Estimate the following: (a) Manufacturing cost per year (b) Total product cost per year. (c) Profit per kilogram of product before taxes. (d) Profit per kilogram of product after income taxes at 35% gross profit