for Rita's anticipated annual volume of 600,000 units: Per Unit Total Direct materials $37 Direct labour 43 Variable manufacturing overhead 65 Fixed manufacturing overhead $15,000,000 Variable selling and administrative expenses 73 Fixed selling and administrative expenses 11,400,000 The company has a desired ROI of 20%. It has invested assets of $325,000,000. Instructions Calculate each of the following: a) Total cost per unit. (3) b) Desired ROI per unit. (2) c) Markup percentage using total cost per unit. (2) d) Target selling price. (2)