Mallard Corporation uses the product cost method of product pricing. Below is cost information for the production and sale of 45,000 units of its sole product. Mailand desires a profit equal to a 12% return on invested assets of 5900,000 Fixed factory overhead cost $32,000 Foedseling and administrative costs 45,000 Variable direct materials cost per unit 5.50 Variable direct labor cost per un 7.65 Vanable factory overhead cost per unit 2.25 Variable Sling and administrative cost per unit 0.90 The dar amount of desired profit from the production and sale of the company products 225.000 OD 1050