Z company, maker of high quality speciality USB keys has experienced steady growth over the last six years. However, increased competition has led the President of the company, to believe that an aggressive campaign is needed next year to maintain the company's growth. The company's accountant has presented the following data for the year 2019, for use in preparing the next year's advertising campaign. Cost Schedules Variable costs I Direct labour per USB Unit $16 Direct materials $8 Variable overhead $6 Variable cost per unit $30 Fixed costs Manufacturing $50,000 Selling $80,000 Admin $140,000 Total fixed costs $270,000 Selling price per bulb $50 $2,000,000 Expected sales 2019 (40,000 units)