Clear Corporation sells portable water filtration systems by means of the Internet and direct mail orders. Most of the components are purchased from foreign suppliers at a cost of $1,200. Clear supplies the remaining components and assembles the final product at a cost of $300. Clear's marketing, packaging, and shipping expenses total $35 per unit. Each unit is sold for $2,100.
a. What is Clear's DPGR per unit?
b. Its QPAI?