1) Direct materials $205,000 Direct labour 125,000 Factory overhead: Variable 70,000 Fixed 290,000 Selling and administrative: Variable 75,000 Fixed 80,000 Total costs $845,000 The company has a target profit of $750,000. 1) What is the target profit percentage as a percentage of total manufacturing costs? 2) If total invested capital is $3,000,000, what is the company's target rate of return on investment? 3) The target profit percentage for setting prices as a percentage of total variable costs would be? 4) The target profit percentage for setting prices as a percentage of total costs would be