Mallard Corporation uses the product cost method of product pricing Below cost information for the production and sale of 45,000 units of its sole product. Molland desires a profit equal to 12 return on invested assets of 5800,000 Fixed factory overhead cost $82,000 Fixed selling and administrative costs 45,000 Variable direct materials cost per unit 5.50 Variable direct labor cost per unit Variable factory overhead cost per unit 2425 Vruble selling and administrative cost per unit 0.00 The unit willing price for the company's product 595 Oh 53205 Oc52133 Od: 515.75