Wallis Company produces circuit boards in a foreign country that imposes a $15$ percent VAT. This year, Wallis manufactured $7\mathrm{.}0$ million boards at a $$4\mathrm{.}00$ material cost per unit. Wallis$$s labor and overhead added $$0\mathrm{.}80$ to the cost per unit. Wallis sold the boards to various customers for $$6\mathrm{.}00$ per unit for a net profit of $$1\mathrm{.}20$ per unit.