Given the following data, calculate the gross profit using the average- cost method, if the selling price was $20 per unit. 
Definitions:
Tax Rate
The percentage at which an individual or corporation is taxed.
Depreciate Equipment
The process of allocating the cost of a tangible asset over its useful life, reflecting the decrease in the asset's value over time.
NOPAT
Net Operating Profit After Tax; a measure of company profitability that excludes the cost and benefits of financing and investments.
Net Cash Flows
The difference between a company's cash inflows and outflows over a specific period, showing the company's financial health and liquidity.
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