A "Cost-Plus" strategy is used by Company X to set its product prices. Four million dollars of capital are invested in "Product Q". The company's desired ROI is 16%. Next year it is projected to make & sell 320,000 units of "Product Q" at a full product cost of $200 per unit. To meet it's objectives, the price for "Product Q" next year should be set at $222.50 per unit $220 oer unit $212.50 per unit $202 per unit In 2019, Company G sold 6,000 units for a total of $1.2 million in revenue. In 2020, Company G sold 7,000 units for a total of $1.26 million in revenue. Compared to 2019, 2020 had a "selling price variance" of $140,000 U $60,000 F $140,000 F $60,000 U