Choose the correct answer 1- Concord Corporationhas determined the following per unit amounts: Direct materials $23Fixed selling and administrative$60Direct labor 27Variable overhead 18Desired ROI 25Variable selling and administrative 12Fixed overhead 45 (Round markup to 3 decimal places, e.g. 15.275.) The target selling price using the variable-cost approach is $210.00 $158.40 $161.60 $262.23