Cost of materials (13,600 Units × $29) $ 394,400 Labor (13,600 Units × $19) 258,400 Depreciation on manufacturing equipment* 30,000 Salary of supervisor of engine production 74,000 Rental cost of equipment used to make engines 24,000 Allocated portion of corporate-level facility-sustaining costs 82,000 Total cost to make 13,600 engines $ 862,800 *The equipment has a book value of $105,000 but its market value is zero. Required Determine the maximum price per unit that Rooney would be willing to pay for the engines. Determine the maximum price per unit that Rooney would be willing to pay for the engines, if production increased to 18,650 units?