8. Talia Corp. produces digital cameras. For each camera produced, direct materials are $25, direct labor is $18, variable manufacturing overhead is $10, fixed manufacturing overhead is $31, variable selling and administrative expenses are \$9, and fixed selling and administrative expenses are \$26. Instructions Compute the target-selling price assuming that a 45% markup on total per unit cost. 9. Trout Company is considering introducing a new line of pagers targeting the preteen population. Trout believes that if the pagers can be priced competitively at $45, approximately 500,000 units can be sold. The controller has determined that an investment in new equipment totaling $4,000,000 will be required. Trout requires a minimum nte of retum of 14% on all investments. Instructions Compute the target cost per unit of the pager. 10. Rita Corporation produces commercial fertilizer spreaders. The following information is available for Rita's anticipated annual volume of 400,000 units. The company has a desired ROI of 25%. It has invested assets of $144,000,000. Instruetions Compute each of the following: 1. Total cost per unit. 2. Desired ROI per unit. 3. Target selling price. 11. Greasy Spoon Service repains commercial food preparation equipment. The following budgeted cost data is available for 2006 : Greasy Spoon has budgeted for 10,000 hours of technician time during the coming year. It desires a S64 profit margin per hour of labor and a 50% profit margin on parts. Greasy Spoon estimates the total invoice cost of parts and materials in 2006 will be $500,000. Instructions 1. Compute the rate charged per hour of labor. 2. Compute the material loading charge. 3. Greasy Spoon has received a request from Lime Corpontion for an estimate to repair a commercial fiyer. The company estimates that it would take 20 bours of labor and 58,000 of parts. Compute the total estimated bill