Bosworth electronics Inc. is settling a selling price on a new CDl compnent it has just developed. the accounting department has provided the following cost sestimates for this component for a budgeted volume of 100,000 units:

	Per unit	Total
Direct materials	$30
direct labour	20
variable manufacturing overhead	17
fixed manufacturing overhead		$2,500,000
variable selling and admin exp.	8
fixed selling and admin exp.		500,000

Bosworth's management uses cost plus pricing to set its selling price. management also requires the target price tobe set to provide a 30% return on investment on invested assets of 3million

A) calculate the markup percentage and target selling price that will allow Bowsworth electronics to earn its desired ROI of 30% on this new CDL component

B) assuming that the colume is 80,000 units, calculate the markup percentage and target selling price that will allow Bosworth electronics to earn its desired ROI of 30%