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 120,000 units: Variable Costs Per Unit: Direct materials $50 Direct labor 80 Variable overhead 60 Selling and Admin 15 Fixed Costs: $2,860,000 Overhead Selling and Admin 1,340,000 Goliath expected investment is $38,400,000 and it desires a return on investment of 30%. 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