LO.3, 4 Stilt Corporation sells portable water filtration systems by means of the Internet and direct mail orders. Most of the components are purchased from foreign suppliers at a cost of $1,600. Stilt supplies the remaining components and assembles the final product at a cost of $400. Stilt’s marketing, packaging, and shipping expenses total $50 per unit. Each unit is sold for $2,800.

a. What is Stilt’s DPGR per unit?

b. Its QPAI?