The total capital investment in a chemical plant is $2MM, and it is to be paid annually in five years at an interest rate of 8 percent. The plant produces 5MM kg of product per year. The selling price of the product is $2.15/kg. Working capital amounts to 18% of the total capital invested. Raw-materials costs for the product are $0.13/kg, labor $0.095/kg, utilities $0.02/kg, and packaging $0.005/kg. Distribution costs are 7% of the total product cost (at selling price). Determine: (a) Gross margin. (b) Cash cost of production per kg of product. (c) Annual capital charge per kg of product (d) Total cost of production per year. (e) Profit per kg of product before taxes. (f) Profit per kg of product after taxes (use tax rate of 21 to 39%)