ColaValue$$Cola spends $ $2$$$2$ on direct$$ materials, direct$$ labor, and variable manufacturing overhead for every unit$(12-$pack of$$ soda$)$ it produces. Fixed manufacturing overhead costs $ $3$$$3$ million per year. The$$ plant, which is currently operating at only $7575\%$ of$$ capacity, produced $1515$ million units this year. Management plans to operate closer to full capacity next$$ year, producing $2020$ million units. Management$$ doesn't anticipate any changes in the prices it pays for$$ materials, labor, and manufacturing overhead.