Total revenue Total revenue over the last three years and with next year projection 2018 9. 900.000 201 9 15,000,000 2020 13,000,000 2021 12,350,775 Total cost for every 300,000 pounds of this sugar substitute their is a fixed cost of $1,000. More likely than not since in many cases the product is sold in 51bs bag for a total cost of $5 there will be 60,000 units made. With a variable cost of 25 cents per unit 1,000 plus 0.25 times 60,0000 total cost for 60,000 units is 16,000 Optimal level of output would be approximately 100,000 units