Unit sales$3,5004,0004,2004,250$Sales price$$38\mathrm{.}50$$$39\mathrm{.}88$$$40\mathrm{.}15$$$41\mathrm{.}55$Variable cost per unit$$22\mathrm{.}34$$$22\mathrm{.}85$$$23\mathrm{.}67$$$23\mathrm{.}87$Fixed operating costs except depreciation$$37,000$$$37,500$$$38,120$$$39,560$Accelerated depreciation rate$33\%45\%15\%7\%$