]1. Talia Corp. produces digital cameras. For each camera produced, direct materials are S25, direct labor is S18, variable manufacturing overhead is $10, fixed manufacturing overhead is $31, variable selling and administrative expenses are S9, and fixed selling and administrative expenses are S26 Instructions Compute the target-selling price assuming that a 45% markup on total per unit cost. 2. Tina Co. expects to produce 300,000 products in the coming year and has invested $40,000,000 in the equipment needed to produce the products. Tina requires a return on investment of 25% Instructions What is Tina's ROI per unit? 3. Trout Company is considering introducing a new line of pagers targeting the preteen population. Trout believes that if the pagers can be priced competitively at S45, approximately 500,000 units can be sold. The controller has determined that an investment in new equipment totaling $4,000,000 will be required. Trout requires a minimum rate of return of 14% on all investments Instructions Compute the target cost per unit of the pager 4. Rita Corporation produces commercial fertilizer spreaders. The following information is available for Rita's anticipated annual volume of 400,000 units Total Per Unit $42 54 72 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses S12,000,000 84 7,200,000 The company has a desired ROI of 25%. It has invested assets of $144,000,000 Instructions Compute each of the following 1. Total cost per unit. 2. Desired ROI per unit. 3. Markup percentage using total cost per unit. 4. Target selling price