Burton produces snowboards. The following per unit cost information is available: direct materials $19, direct labor $4, variable manufacturing overhead $5, fixed manufacturing overhead $12, variable selling and administrative expenses $5, and fixed selling and administrative expenses $15. Using a 35% markup percentage on total per unit cost, compute the target selling price. (Round answer to 2 decimal places, e.g. 10.50.)

Target Selling Price = $__________

Migos Corporation produces high-performance rotors. It expects to produce 30,000 rotors in the coming year. It has invested $4,312,500 to produce rotors. The company has a required return on investment of 15%. What is its ROI per unit? $___________

A Cheese Company has developed a new cheese slicer called Mega Slicer. The company plans to sell this slicer through its catalog, which it issues monthly. Given market research, Mesa believes that it can charge $30 for the Mega Slicer. Prototypes of the Mega Slicer, however, are costing $31. By using cheaper materials and gaining efficiencies in mass production, Mesa believes it can reduce Mega Slicer's cost substantially. Mesa wishes to earn a return of 40% of the selling price. Compute the target price of the Mega Slicer. $______