The marketing manager of Fanning Corporation has determined that a market exists for a telephone with a sales price of $20 per unit. The production manager estimates the annual fixed costs of producing between 41,200 and 81,000 telephones would be $330,000. Required Assume that Fanning desires to earn a $130,000 profit from the phone sales. How much can Fanning afford to spend on variable cost per unit if production and sales equal 46,000 phones?