23. Hershey, Inc. sells a single product. The following information relates to the year just ended: Number of units sold: 40,000 Variable cost per unit: $200 Total fixed cost: $2,400,000 Invested capital 12,000,000 ROI 30% Required: A. Compute the company's selling price. B. Compute the percentage mark-up on total cost. Round your answer to two decimal places. C. Assume that Hershey desired to change its practice of computing a mark-up on total cost to a mark-up on variable cost. If the company wants to hold selling price constant, would the mark-up percentage increase or decrease? By how much? and why? (9 Points)