For the current year, Sally Anne Led, forecast sales of 32,000 units and production of 30,000 units. Other budget information for the year included: Direct manufacturing labour Variable manufacturing overhead $171,900 83,500 Direct materials 52,300 Variable selling expenses 23,000 Fixed administrative expenses 190,000 Fixed manufacturing overhead 240,000 The standard costs remained the same as in the previous year. Sally Anne Led. is considering various cost bases. The company management require a 15% return on an investment base of $2,500,000; and, wants this cost built into all cost base options. Required: Compute the cost-plus price per unit using direct costing. b. Compute the cost-plus price per unit using absorption costing. c Compute the cost-plus price per unit using the full product cost