The Company of Corporate Conglomerations (3C) has recently developed a new product. The product is expected to be sold to the retailer at $30 a unit. 3C estimates the product's cost to manufacture and ship to be $10. Also, the company is launching an impressive ad campaign to precede the product's release. These costs will be roughly $14,750,000. In addition, the company also expects to spend $25,500,000 on R&D, trade marketing, and other fixed costs.