Sassy Company uses the product cost concept of applying the cost-plus approach to product pricing (this is the one we learned. Sassy Company desires a profit equal to a 15% rate of return on invested assets of $550,000. The costs and expenses of producing 35.000 units of Product H are as follows: (NOTE: This is the same fact pattern as the previous question) Fixed 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 $35,000 16,500