Bubbly-Cola spends $3 on direct materials, direct labor, and variable manufacturing overhead for every unit (12-pack of soda) it produces. Fixed manufacturing overhead costs $7 million per year. The plant, which is currently operating at only 75% of capacity, produced 25 million units this year. Management plans to operate closer to full capacity next year producing 35 million units. Management doesn't anticipate any changes in the prices it pays for materials, labor, and manufacturing overhead