The manufacturer, Innovation Beverage, has developed a new breakfast drink, Break-C. Break-C will be packaged in an 8-oz can and introduced to the breakfast drink market, which is estimated to be 21 million 8-oz cans nationally. Break-C manufacturer selling price for an 8-oz can is $.36. The variable unit costs for the product are $.18 for materials and $.06 for labor. Additional overhead costs are expected to be $90,000.