Millard Corporation uses the product cost method of product pricing, Below is cost informaton for the production and sale of 45,000 units of its sole product. Mallard desires a profit equal to 12 return on invested assets of $800.000 Fixed factory overhead cost $82,000 Fixed selling and administrative costs 15.000 Vanable direct materials cost per unit Variable direct labor cost per un 7.65 Variable factory overhead cost per unit 225 Variable seling and administrative cost per unit 0.90 The map percentage on product cost for the company's product Ob. De Od JV