Garfield Corporation is considering building a new plant in Canada. It predicts sales at the new plant to be units at /unit. Below is a listing of estimated expenses: Category Total Annual Expenses % of Annual Expense that are Fixed Materials % Labor % Overhead % Marketing/Admin % A Canadian firm was contracted to sell the product and will receive a commission of % of the sales price. No U. S. home office expenses will be allocated to the new facility. The unit variable cost for Garfield Corporation is