(Appendix 12A) Kircher, Inc, manufactures a product with the following costs: Per year Per unit $24.90 13.98 2.10 $1,182,600 Direct materials Direct labour Variable Manufacturing overhead Fixed manufacturing overhead Variable SG&A expenses Fixed SG&A expenses de 2.08 1,166,40 The company uses the absorption costing approach to cost-plus pricing. The pricing calculations are based on budgeted production and sales of 81,000 units per year. The company has invested $220,000 in this product and expects a return on investment of 15%. The target selling price based on the absorption costing approach would be closest to which of the following? Multiple Choice 0 $53.29. O O $7190 O O $72.31 O $9367 O (Appendix 12A) Under time and material pricing, the materials loading charge includes wh following items? Cost of Ordering, Handling, and Strong Materials Desired Profit on Materials Invoice Cost of Materials A) Yes B) No C) No p) Yes res Yes Yes Yes Yes No Yes Multiple Choice Option A Option B Optionc O Option o