Blair Designs plans the release of a new product in the upcoming year. Use the product cost concept and the information below to determine the following.

Total Product Cost $32,000

Total Selling And Administrative Expenses $8,000

Total Assets $140,000

Estimated Units Produced And Sold 25,000

Desired Rate Of Return On Assets 15%

a. Product cost per unit

b. Desired profit

c. Markup percentage

d. Markup per unit

e. Normal selling price per unit