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Product Pricing - Practice Exercise \#2 Epson Corporation uses the product cost concept of applying cost plus approach to product pricing. The costs of producing and selling 4,000 units of color printers are as follows: Direct Company desires a profit of equal to 25% of total assets of $400,000. a. Determine the amount of desired profit from the production and sale of color printers. b. Determine the product cost per unit. c. Determine the product cost markup percentage (rounded to 2 decimal places). Markup Percentage = Desired Profit + Total Selling \& Administrative Expenses Total Product Costs d. Determine the selling price per color printer