Bramble Corporation needs to set a target price for its newly designed product M14M16. The following data relate to this new product.

		Per Unit			Total
Direct materials		$42
Direct labor		$54
Variable manufacturing overhead		$12
Fixed manufacturing overhead					$1,843,200
Variable selling and administrative expenses		$ 7
Fixed selling and administrative expenses					$ 1,228,800

These costs are based on a budgeted volume of 102,400 units produced and sold each year. Bramble uses cost-plus pricing methods to set its target selling price. The markup percentage on total unit cost is 40%

Compute the desired ROI per unit for M14M16.

Desired ROI

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