Barclay Bikes manufactures and sells three distinct styles of bicycles: the Youth model sells for $360 and has a unit contribution margin of $135; the Adult model sells for $910 and has a unit contribution margin of $480; and the Recreational model sells for $1,060 and has a unit contribution margin of $530. The company's sales mix includes: 5 Youth models; 9 Adult models; and 6 Recreational models. If the firm's annual fixed costs total $6,560,000, calculate the firm's selling price per composite unit.

Rolston music company is considering the sale of a new sound board used in recording studios. the new board would sell for $27,200, and the company expects to sell 1,570 per year. the company currently sells 2,070 units of its existing model per year. if the new model is introduced, sales of the existing model will fall to 1,890 units per year. the old board retails for $23,100. variable costs are 57 percent of sales, depreciation on the equipment to produce the new board will be $1,520,000 per year, and fixed costs are $1,420,000 per year.if the tax rate is 35 percent, what is the annual ocf for the project?