Your company has been performing research \& development for a new product. The plan to launch the product is scheduled in the next quarter. If you plan to sell 40,000 units per month and you incur a fixed cost of $18000 per month and a variable cost of $3.00 per unit per month, what would be the total costs incurred in one quarter? $450,000 $378,000 5414,000 $396,000