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Answer (D) is correct . Life cycle costs include upstream (R&D and design and testing) and downstream (marketing and distribution and customer service) costs over the product’s 5-year life cycle. At a unit price of $750, upstream costs equal $3,000,000 ($1,000,000 + $2,000,000). Fixed costs of production and the fixed downstream costs equal $15,750,000 [($1,500,000 + $1,500,000 + $180,000 – $30,000) × 5 years], and variable costs of production and variable downstream costs equal $9,600,000 [8,000 units × ($100 + $100 + $40) × 5 years]. Accordingly, the life cycle costs at a price of $750 equal $28,350,000 ($3,000,000?+ $15,750,000 + $9,600,000).

Answer (A) is incorrect because The amount of $7,620,000 is the life cycle cost for 1 year at a unit price of $900.
Answer (B) is incorrect because The amount of $8,070,000 is the life cycle cost for 1?year at a unit price of $750.
Answer (C) is incorrect because The amount of $27,000,000 is the sales revenue for the life cycle at a unit price of $1,125.