2,65 Mallid Corporation uses the product cost method of product pricing. Below cost formation for the production and sale of 45,000 units of its sole product. Millard desires profit equal to a 12% return on invested assets of $800,000 Fixed factory overhead cost $82.000 Fixed selling and administrative costs 45,000 Variable det materials cost per unit 5.50 Variable direct labor cost per un Variable factory overhead cost per unit 2.25 Variable selling and administrative cost perut 0.90 The cost per unit for the production of the company products OS OD 517.22 Oc515.75 Od 515.40