QUESTION 49 In a cost center, the manager has responsibility and authority for making decisions that affect: O revenues assets both costs and revenues costs QUESTION 53 Mallard Corporation uses the product cost concept of product pricing Below is cost information for the production and sale of 45,000 units of its sole product. Mallard desires a profit ecuato a 124 rate of return on invested assets of 1800.000 582.000 45,000 Hoved factory overhead cost Fixed selling and administrative costs Variable direct materials cost per unit Variable direct labor cost per unit Variable factory overhead cost per unit Variable selling and administrative cost per unit 2.25 ng price for the company's product is The unit $19.35 $15.75 $22.05 $21.26