ATSC: Full Cost = Direct Materials ($10) + Direct Labor ($10) + Manufacturing Overhead ($3,570,000 / 20,000 units) = $50.85 Target Selling Price = Full Cost x 110% = $56 PAL: Full Cost = Direct Materials ($25) + Direct Labor ($25) + Manufacturing Overhead ($3,570,000 / 1,000 units) = $505.85 Target Selling Price = Full Cost x 110% = $556 SECAM: Full Cost = Direct Materials ($42) + Direct Labor ($42) + Manufacturing Overhead ($3,570,000 / 10,000 units) = $100.57 Target Selling Price = Full Cost x 110% = $110.63