39. A Company produces industrial robots for high-precision manufacturing. The following information is given for the company: Direct materials - P380.00 per unit, Direct Labor - P290.00 per unit, Variable FOH - P72.00 per unit, Fixed P1,500,000.00 in total, Variable FOH - - S&A P55.00 per unit and Fixed S&A - P350,000.00 in total. The company has a desired ROI of 20% and it has invested assets of P49,600,000.00. Furthermore, it anticipates production of 3,000 units per year. Compute for the cost per unit of the fixed overhead and the fixed selling and admin. Answer in two decimal places. 40. A Company produces industrial robots for high-precision manufacturing. The following - information is given for the company: Direct materials - P380.00 per unit, Direct Labor - P290.00 per unit, Variable FOH - P72.00 per unit, Fixed FOH-P1,500,000.00 in total, Variable S&A P55.00 per unit and Fixed S&A - P350,000.00 in total. The company has a desired ROI of 20% and it has invested assets of P49,600,000.00. Furthermore, it anticipates production of 3,000 units per year. Compute for the desired ROI per unit. Answer in two decimal places. * 41. A Company produces industrial robots for high-precision manufacturing. The following information is given for the company: Direct materials - P380.00 per unit, Direct Labor - P290.00 per unit, Variable FOH - P72.00 per unit, Fixed P1,500,000.00 in total, Variable FOH - - S&A P55.00 per unit and Fixed S&A - P350,000.00 in total. The company has a desired ROI of 20% and it has invested assets of P49,600,000.00. Furthermore, it anticipates production of 3,000 units per year. Compute for the target selling price. Answer in two decimal places. *