Baker Plumbing Fixtures is developing a pre-plumbed, acrylic shower unit. The team developing the product includes representatives from marketing, engineering, and cost accounting. To date, the team has developed a set of features that it plans on incorporating in the unit including a seat, two shower heads, four body sprays, and a steam unit. With this set of features, the team believes that a price of $5,000 will be attractive in the marketplace. Baker seeks to earn a per unit profit of 30 percent of selling price.