Develop a cost estimation model for Subaru's new line of hybrid vehicles.

Subaru Model	Direct Materials Cost ($)	Direct Labor Cost ($)	Overhead Cost ($)
Crosstrek Hybrid	30,000	8,000	15,000
Outback Hybrid	35,000	10,000	18,000

• Estimate the total manufacturing cost for Subaru's Outback Hybrid, including direct materials, direct labor, and overhead costs.
• Calculate Subaru's markup percentage on cost to achieve a target selling price and profit margin for the Outback Hybrid.
• Recommend pricing strategies based on cost estimation to maximize profitability and market competitiveness for Subaru's hybrid vehicle lineup.