Goliath Corporation is in the process of setting a selling price for a new product it has just designed. The following data related to this product for a budgeted volume of 60,000 units: Variable Costs Per Unit: Direct materials $30 Direct labor 40 Variable overhead 10 Selling and Admin 6 Fixed Costs: Overhead $1,800,000 Selling and Admin 1,440,000 Goliath expected investment is $10,080,000 and it desires a return on investment of 25%. Goliath uses cost-plus pricing to set its target selling price. 1. The total cost of a unit is 2. The desired ROI (return on investment) per unit is 3. The markup percentage on cost is 4. The target selling price per unit is