Arizona Company Provided the Following Information Regarding Its Most Recent

Arizona Company provided the following information regarding its most recent year of operations:
Required:
Determine the following amounts:
(a) Total product costs
(b) Total upstream costs
(c) Total downstream costs
(d) Product cost per unit
(e) Total cost per unit, including product costs and upstream and downstream costs
(f) The selling price per unit that would be required if the company wishes to earn a profit margin equal to 25% of total cost
(g) Comment on the company's profitability at its current selling price
$$\begin{array} { | l | r | } \hline \text { Administrative salaries } & \$ 24,000 \\\hline \text { Direct labor } & 48,000 \\\hline \text { Direct raw material } & 80,000 \\\hline \text { Marketing and distribution costs } & 60,000 \\\hline \text { Overhead costs } & 36,000 \\\hline \text { Product design and testing } & 30,000 \\\hline \text { Research and development } & 40,000 \\\hline \text { Sales revenues } & 410,000 \\\hline \text { Sales salaries and commissions } & 54,000 \\\hline \text { Warranty costs } & 4,000 \\\hline & \\\hline \text { Number of units produced } & 20,000 \\\hline \text { Number of units sold } & 20,000\\\hline \end{array}$$