Finch Corp. sells portable air filtration systems by means of internet and direct mail orders. Most of the components are purchased from foreign suppliers at a cost of $1,600. Finch supplies the remaining components and assembles the final product at a cost $340. Finch's marketing, packaging, and shipping expenses total $40 per unit. Each unit is sold for $2,800.
A) What is Finch's DPGR per unit? It's QPAI?
B) How could this result have been avoided?