Paige Corporation makes a mechanical stuffed alligator that sings the Martian national anthem. The following information is available for Paige Corporations anticipated annual volume of 524,000 units.

	Per Unit	Total
Direct Materials	$6.91
Direct Labor	$9.00
Variable Manufacturing Overhead	$15.19
Fixed Manufacturing Overhead		$3,510,800
Variable Selling and Administrative Expenses	$14.00
Fixed Selling and Administrative Expenses		$1,351,920

The company has a desired ROI of 23%. It has invested assets of $26,100,000.

(a) compute the total cost per unit

(b) compute desired ROI per unit

(c) using absorption-cost pricing, compute the mark up percentage

(d) using variable-cost pricing, compute the markup percentage