Concord Corporation has determined the following per unit amounts: Direct materials $29 Fixed selling and administrative $60 Direct labor 39 Variable mfg. overhead 35 Desired ROI 43 Variable selling and administrative 21 Fixed mfg. overhead 45 (Round markup to 3 decimal places, 6.3. 15.275.) The target selling price using the variable-cost approach is 0 $349.57 O $272.06 O $245.52 0 $250.48 eTextbook and Media