2. Boston Executive, Inc., produces executive limousines and currently manufactures the minibar inset at these costs: Assume that Boston Executive, Inc. uses the variable cost method of applying the cost-plus approach to product pricing and desires a profit equal to a 21% return on invested assets of $600,000. a. Determine the variable costs and the variable cost amount per unit for the production and sale of 1,000 mini-bars. b. Determine the variable cost markup percentage (rounded to two places behind the decimal) for mini-bars. c. Determine the selling price of mini-bars. (Round markup to the nearest cent.)