Kaspar Corporation makes a commercial-grade cooking griddle. The following information is available for Kaspar Corporation's anticipated annual volume of 25,900 units.

	Per Unit				Total
Direct materials		$18
Direct labor		$8
Variable manufacturing overhead		$14
Fixed manufacturing overhead					$414,400
Variable selling and administrative expenses		$7
Fixed selling and administrative expenses					$51,800

The company uses a 40% markup percentage on total cost.

1. Compute Total Cost Per Unit

2.Compute desired ROI per unit