Harrington Corporation needs to set a target price for its newly designed product R2-D2. The following data relate to this new product. Total Per Unit $8 $14 S 7 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses S 6 Fixed selling and administrative expenses $2,000,000 $1,200,000 These costs are based on a budgeted volume of 100,000 units produced and sold each year. Harrington uses cost-plus pricing methods to set its target selling price. The markup on total unit cost is 30%. Instructions Compute the total variable cost per unit, total fixed cost per unit, and total cost per unit for R2-D2 a) b) Compute the desired ROI per unit for R2-D2. c) Compute the target selling price for R2-D2. d) Compute variable cost per unit, fixed cost per unit, and total cost per unit assuming that 80,000 R2-D2s are sold during the year