I am planning to have a target selling price of a product for $60 so what can be the cost of direct material per unit, direct labour per unit, variable manufacturing overhead, fixed manufacturing overhead and total manufacturing cost per unit (absorption cost). Also what will be my Desired ROI per unit, Selling and Administrative expenses per unit and Markup percentage. What if I want to find the Markup percentage by adding the Desired ROI per unit with Selling and Administrative expenses per unit and dividing the total sum with manufacturing cost per unit while keeping it in mind that all the costs should be aligned with my target selling price of $60. So what can be the hypothetical values to get my selling price of $60?