Question 23 Target cost is comprised of total manufacturing and selling and administrative costs. variable manufacturing and selling and administrative costs only. fixed manufacturing and selling and administrative costs only variable and fixed manufacturing costs only. Question 25 In cost-plus pricing, the markup consists of selling and administrative costs desired ROI O total cost and desired ROI O manufacturing costs Question 26 The desired ROI per unit is calculated by multiplying the unit selling price by the ROI dividing the ROI by the estimated volume and subtracting the result from the unit cost O multiplying the ROI percent by the investment and dividing by the estimated volume O dividing the total cost by the estimated volume and multiplying by the ROI Question 28 In time-and-material pricing, the charge for a particular job is the sum of the labor charge and the materials charge O materials charge + the material loading charge. material loading charge materials charge + desired profit