$77 $198.100 37 Product Cost Method of Product Costing Voice Com, Inc. uses the product cost method of applying the cost-plus approach to product pricing. The costs of producing and selling 5,370 cell phones are as follows: Variable costs per unit: Fixed costs: Direct materials Factory overhead Direct labor Selling and administrative expenses 71,200 Factory overhead Selling and administrative expenses Total variable cost per unit $162 Voice Com desires a profit equal to a 16% rate of return on invested assets of $600,200. a. Determine the amount of desired profit from the production and sale of 5,370 cell phones. 27 21 b. Determine the product cost per unit for the production of 5,370 of cell phones. Round your answer to the nearest whole dollar. per unit c. Determine the product cost markup percentage for cell phones. Round your answer to two decimal places. d. Determine the selling price of cell phones. Round your answers to the nearest whole dollar. Total Cost per unit Markup per unit Selling price per unit