A company uses cost-plus pricing. They need to set a selling price. They expect to make 70,000 units with a markup on total unit cost of 30%.

Direct Materials $30/unit

Direct Labor $40/unit

Variable Manufac. Overhead $20/unit

Fixed Manufac. Overhead $1,600,000 total

Variable selling + admin. expenses $7/unit

Fixed selling and admin expenses $1,550,000 total

Calculate the following items.

- Total variable cost per unit

- Total fixed cost per unit

- Total cost per unit

Desired ROI per unit

Target selling price