Gibbs Corporation produces industrial robots for high-precision manufacturing. The following information is given for Gibbs Corporation. Total Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses Per Unit $430 $340 $ 75 $1,602,700 $ 58 $ 651,310 The company has a desired ROI of 18%. It has invested assets of $69,564,000. It anticipates production of 3,410 units per year. Compute the cost per unit of the fixed manufacturing overhead and the fixed selling and administrative expenses. Fixed manufacturing overhead per unit $ Fixed selling and administrative expenses $ per unit Compute the desired ROI per unit. I ROI per unit $ Compute the target selling price. Target selling price $