Having trouble with the "Product Cost Concept":

Product Cost Concept of Product Pricing Willis Products Inc. uses the product cost concept of applying the cost-plus approach to product pricing. The costs of producing and selling 6,000 units of medical tablets are as follows: Variable costs per unit: Fixed costs $109 40 34 27 $210 Direct materials Factory overhead $228,000 Direct labor Selling and admin. exp. 78,000 Factory overhead Selling and admin. exp. Total Willis Products desires a profit equal to a 20% rate of return on invested assets of $552,000. a. Determine the total manufacturing costs for the production and sale of 6,000 units Total Manufacturing Costs Variable Fixed factory overhead Total