Finch Corp. Sells portable air filtration system by mean of the internet and direct mail orders. Most of the components are purchased from foreign suppliers at a cost of $1,600. Finch supplies the remaining components and assemblies the final product at a cost of $400. Finch’s marketing, packaging, and shipping expenses total $40 per unit. Each unit is sold at $2,800 each.

a. What is Finch’s DPGR per unit?

b. It’s QPAI?