1. Moua Corp. has the following costs based on 20,000 units for the upcoming year. Moua is considering a number of different methods to determine the price of its product.

	Total Costs
Variable Manufacturing	$	2,350,000
Batch-level Fixed Overhead		200,000
Plant-level Fixed Overhead		1,200,000
Variable Selling and Administrative		750,000
Fixed Selling and Administrative		600,000
Total Investment in Product Line		10,000,000

1. Calculate the price per unit using a 30% markup of full cost.
2. Calculate the price per unit using a 15% return on assets.