Gibbs Corporation produces industrial robots for high-precision manufacturing. The following information is given for Gibbs Corporation. Total Per Unit $430 $330 $ 75 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses $1,608,000 $ 58 $ 371,850 The company has a desired ROI of 23%. It has invested assets of $53,935,000. It anticipates production of 3,350 units per year. Compute the desired ROI per unit. ROI $ per unit Compute the target selling price. Target selling price $