Nirgal, micur purateu, I1aluidctures d pruuuct wit mie IUuwing custs: The company uses the absorption costing approach to cost-plus pricing the text. The pricing calculations are based on budgeted production and 90,000 units per year. The company has invested $310,000 in this product and expects a return investment of 16%. The selling price based on the absorption costing approach would be clos not round intermediate calculations.) $55.70 $77.74 $82.50