Lovell Computer Parts Inc. is in the process of setting a selling price on a new component it has just designed and developed. The following cost estimates for this new component have been provided by the accounting department for a budgeted volume of 46,000 units. Lovell Computer Parts management requests that the total cost per unit be used in cost-plus pricing its products. On this particular product, management also directs that the target price be set to provide a 21 % return on investment (ROI) on invested assets of $ 1, 249, 100. Compute the markup percentage and target selling price that will allow Lovell Computer Parts to earn its desired ROI of 21 % on this new component. Assuming that the volume is 39, 200 units, compute the markup percentage and target selling price that will allow Lovell Computer Parts to earn its desired ROI of 24 % on this new component