Marian has decided to start manufacturing and selling her award winning amaretto di azzaro liqueur. she’s renting a kitchen facility for production on a large scale and renting an operations service that will handle packaging and shipping of the final product to stores. marian estimates her total fixed costs per year will be $200,000. her variable costs per bottle of product will be $3.36. she has lined up investors and needs to provide an annual return (margin) of at least 20%.

1. if she assumes an initial quantity of 90,000 bottles, what is marian’s unit cost?