Arizona Company Provided the Following Information Regarding Its Most Recent

Arizona Company provided the following information regarding its most recent year of operations:
$\begin{array}{ll}\text { Acministrative salaries } & 24,000 \\\text { Direct labor } & 48,000 \\\text { Direct raw material } & 80,000 \\\text { Marketing and distribution costs } & 60,000 \\\text { Overheads costs } & 36,000 \\\text { Product design and testing } & 30,000 \\\text { Research and development } & 40,000\\\text { Sales revenues}&410,000\\\text { Sales salaries and commissions}&54,000\\\text { Warranty costs}&4,000\\\text { Number of units produced}&20,000\\\text { Kumber of units sold }&20,000\end{array}$ Required:Determine the following amounts:Total product costsTotal upstream costsTotal downstream costsProduct cost per unitTotal cost per unit, including product costs and upstream and downstream costsThe selling price per unit that would be required if the company wishes to earn a profit margin equal to 25% of total costComment on the company's profitability at its current selling price