ABC, Inc. is a small company that produces a wide variety of computer devices. The variable and fixed costs expected by ABC, Inc. for the next year are as follows:

Variable costs	Fixed costs	Total
Manufacturing Costs	$674591	$749545
Selling and Administrative Expenses	174894	974409
Total	$849485	$1723954

The information on the manufacturing cost per unit of product 100BC is as follows:

100BC Product Costs:
Direct material	$9.41
Direct labor	4.21
Variable manufacturing indirect costs	3.47
Fixed manufacturing indirect costs	7.18
Total manufacturing cost	24.76
Variable selling and administrative expenses	4.7

Management has set a profit target for next year of $379,701 from the sale of the 100BC product.

REQUIRED: Use the manufacturing cost margin plus variable selling and administrative costs (Manufacturing costs plus variable selling and administrative costs markup) para determinar un precio de venta sugerido para una unidad del producto 100BC.

Answer: