8. (8 points) Moua Corp. has the following costs based on 20,000 units for the upcoming year. Moua is considering a number of different methods to determine the price of its product. $ Variable Manufacturing Batch-level Fixed Overhead Plant-level Fixed Overhead Variable Selling and Administrative Fixed Selling and Administrative Total Investment in Product Line Total Costs 2,350,000 200,000 1,200,000 750,000 600,000 10,000,000 a. Calculate the price per unit using a 30% markup of full cost. b. Calculate the price per unit using a 15% return on assets