KISS Electronics is considering the production of a new Blu-ray player. The managerial accountant has provided the following information:

Number of units to be produced each year	10,000
Unit variable manufacturing costs	$79
Fixed manufacturing costs	$331,000
Required ROI	20%
Estimated investment required by the company	$441,000
Unit variable selling and administrative costs	$8
Fixed selling and administrative costs	$111,750

Required: answer the following questions by providing only numeric values without any formatting to the boxes given below. Round all the numbers to the 2nd decimal places.

a. Assume KISS uses the absorption approach to cost-plus pricing and the unit sales is 10,000 units, calculate the unit cost, the markup percentage, and the unit sales price by filling in the following boxes:

Unit variable cost	Blank 1. Calculate the answer by read surrounding text.
Unit fixed cost	Blank 2. Calculate the answer by read surrounding text.
Unit cost	Blank 3. Calculate the answer by read surrounding text.
Markup percentage	Blank 4. Calculate the answer by read surrounding text.
Unit sales price	Blank 5. Calculate the answer by read surrounding text.

b. Assume KISS uses the absorption approach to cost-plus pricing with a markup percentage of 25%, and the unit sales is 7,500 units, calculate the unit cost and the unit sales price by filling in the following boxes:

Unit variable cost	Blank 6. Calculate the answer by read surrounding text.
Unit fixed cost	Blank 7. Calculate the answer by read surrounding text.
Unit cost	Blank 8. Calculate the answer by read surrounding text.
Markup	Blank 9. Calculate the answer by read surrounding text.
Unit sales price	Blank 10. Calculate the answer by read surrounding text.

c. Assume KISS uses the total variable cost approach to cost-plus pricing and the unit sales is 7,500 units, calculate the unit cost, the markup percentage, and the unit sales price by filling in the following boxes:

Unit cost	Blank 11. Calculate the answer by read surrounding text.
Markup percentage	Blank 12. Calculate the answer by read surrounding text.
Unit sales price	Blank 13. Calculate the answer by read surrounding text.