MyPhone, Inc., uses the product cost method of applying the cost$-$plus approach to product pricing. The costs of producing and selling $5,380$ units of cell phones are as follows:

Variable costs: Fixed costs:

Direct materials $$84$ per unit Factory overhead $$199,200$

Direct labor $40$ Selling and admin. exp. $68,100$

Factory overhead $28$

Selling and admin. exp. $19$

Total variable cost per unit $$171$ per unit

MyPhone desires a profit equal to a $13\%$ rate of return on invested assets of $$600,200.$

a$.$ Determine the amount of desired profit from the production and sale of $5,380$ units of cell phones.

$fill in the blank $1$

$78,026$

b$.$ Determine the product cost per unit for the production of $5,380$ of cell phones. If required, round your answer to nearest dollar.

$fill in the blank $2$

per unit

c$.$ Determine the product cost markup percentage $($rounded to two decimal places$)$ for cell phones.

fill in the blank $3$

$\%$

d$.$ Determine the selling price of cell phones. Round to the nearest dollar.

Total Cost $fill in the blank $4$

per unit

Markup fill in the blank $5$

per unit

Selling price $fill in the blank $6$

per unit