La Femme Accessories Inc. produces women's handbags. The cost of producing 800 handbags is as follows:

Direct materials	$18,000
Direct labor	8,500
Factory overhead	5,500
Total manufacturing cost	$32,000

The selling and administrative expenses are $17,000. The management desires a profit equal to 22% of invested assets of $250,000.

a. Determine the amount of desired profit from the production and sale of 800 handbags. $

b. Determine the product cost per unit for the production of 800 handbags. Round your answer to two decimal places. $

c. Determine the product cost markup percentage for handbags. %

d. Determine the selling price of handbags. Round your answers to two decimal places, if necessary.

Cost	$per unit
Markup	$per unit
Selling price	$per unit