Schopp Corporation makes a mechanical stuffed alligator that sings the Martian national anthem. The following information is available for Schopp Corporation's anticipated annual volume of 521,000 units.

		Per Unit			Total
Direct materials		$ 7.22
Direct labor		$11.19
Variable manufacturing overhead		$14.75
Fixed manufacturing overhead					$3,574,060
Variable selling and administrative expenses		$14.08
Fixed selling and administrative expenses					$1,401,490

The company has a desired ROI of 25%. It has invested assets of $27,168,000.

1.) Compute the total cost per unit

2.)Desired ROI

3.)Markup percentage using target cost