the following data refers to the daniels division of tippett inc. daniels sells a specialized electronic device. the standard device sells for $ 40, and daniels plans sales of 30,000 units in 2015. tippett treats daniels as an investment center with total attributable investment of $ 800,000. daniels' annual fixed costs are $ 200,000. variable cost per unit is $ 24. the firm's required rate of return on investment is 15%.