aybird company operates in a highly competitive market where the market price for its product is $105 per unit. jaybird desires a 30% profit per unit. jaybird expects to sell 5,000 units. additional information is as follows: variable costs per unit fixed costs (total) direct materials $ 16 overhead $ 45,000 direct labor 17 general and administrative 18,000 overhead 15 general and administrative 21 to achieve the target cost per unit, jaybird must reduce total expenses by how much?