e questions. Sassy Company uses the product cost concept of applying the cost-plus approach to product pricing (this is the one we learned). Sassy Company desires a profit equal to a 15% rate of return on invested assets of $550,000. The costs and expenses of producing 35,000 units of Product H are as follows: Fixed factory overhead cost $35,000 Fixed selling and administrative costs 16,500 Variable direct materials cost per unit 2.60 Variable direct labor cost per unit Variable factory overhead cost per unit 4.30 1.30 Variable selling and administrative cost per unit 0.75