Exercise 21-07 a-c (Video) Swifty Corporation produces industrial robots for high-precision manufacturing. The following information is given for Swifty Corporation. Per Unit Total Direct materials $420 Direct labor $300 Variable manufacturing overhead $ 76 Fixed manufacturing overhead $1,602,300 Variable selling and administrative expenses $ 57 Fixed selling and administrative expenses $ 559,170 The company has a desired ROI of 22%. It has invested assets of $53,955,000. It anticipates production of 3,270 units per year. Compute the cost per unit of the fixed manufacturing overhead and the fixed selling and administrative expenses. Fixed manufacturing overhead Fixed selling and administrative expenses per unit $ per unit Compute the desired ROI per unit. ROL per unit $ Compute the target selling price. Target selling price