$8\mathrm{.}1$ National Corporation needs to set a target price for its newly designed product M$14-$M$16.$ The following data relate to this new product. These costs are based on a budgeted volume of $80,000$ units produced and sold each year. National uses cost$-$plus pricing methods to set its target selling price. The markup percentage on total unit cost is $\backslash (40\backslash \%\backslash )$Variable cost per unit Fixed cost per unit Total cost per unit

compute the desired ROI per unit for m$14-$m$16?$

compute the target selling price for m$14-$m$16?$

compute the variable cost, unit fixed cost and unit totalcost assuming that $60,000$ M$14-$m$16$ are produced and sold?