3. Suppose that Allied Laboratories is combining some of its most common tests into one-price packages. One such package will contain three tests that have the following variable costs: Test A Test B Test C Disposable syringe $3.00 $3.00 $3.00 Blood vial $0.50 $0.50 $0.05 Forms $0.15 $0.15 $0.15 Reagents $0.80 $0.60 $1.20 Sterile bandage $0.10 $0.10 $0.10 Breakage/losses $0.05 $0.05 $0.05 b. Assume that Allied wants a contribution margin of $10 per test. What price must be set to achieve this goal? c. Allied estimates that 2,000 of the combined tests will be conducted during the first year. The annual direct fixed and allocated overhead costs total $40,000. What price must be set to produce a profit of $20,000 on the combined test?