i 4 In cost-plus pricing, the markup unit by the percentage is computed by dividing the desired ROl per coed A) total cost per unit. B) variable cost per unit. C) total manufacturing cost per unit D) fixed cost per unit. Use the following to answer question Custom Shoes Co. has gathered the following information Variable manufacturing costs Variable selling and administrative costs Fixed manufacturing costs Fixed selling and administrative costs Investment ROI Planned production and sales oncerning one model of shoe $40,000 $20,000 $160,000 $120,000 $1,700,000 30% 5,000 pairs 5. What is the target selling price per pair of shoes? A) $114 B) $158 C) $142 D) $170 Use the following to answer question 6: Papillon Co. has determined the following per unit amounts: Direct materials Direct labor Desired ROI Fixed overhead $30 36 Fixed selling and administrative Variable overhead $60 24 and adminierativ 45 6. The markup percentage using the variable-cost approach is A) B) C) D) 102%. 90%. 131%. 80%