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EMP cost in the manufacturing of 270,000 units are as follows: Variable Costs Direct Labor $2,160,000 Direct Materials $2,100,000 Variable Selling Expenses $980,000 Variable Overhead

EMP cost in the manufacturing of 270,000 units are as follows:

Variable Costs Direct Labor $2,160,000

Direct Materials $2,100,000

Variable Selling Expenses $980,000

Variable Overhead $970,000

Fixed Costs Administrative Expenses $950,000

Fixed Overhead $960,000

EMP target profit is $500,000

Determine the selling price:

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