30. (4 points) Video One is launching a new line of portable video recording devices. The following data is available for the production of 5,000 new devices: Variable manufacturing costs Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs $2,400,000 500,000 400,000 200,000 What price per unit will Video One charge if the firm uses cost-plus pricing based on total cost and a markup percentage of 50%? 31. (3 points) Magpie Inc., sells several products. Revenue and costs info follows: Selling price per unit $20.00 Variable costs per unit: Direct material 5.00 Direct manufacturing labor 2.60 Manufacturing overhead 1.40 Selling costs 3.00 Annual fixed costs $96,000 Calculate the Contribution Margin Ratio.