Smart Stream Inc. uses the total cost method of applying the cost-plus approach to product pricing. The costs of producing and selling 5,000 units of cell phones are as follows: Variable costs per unit: Line Item Description Amount Direct materials $89 Direct labor 41 Factory overhead 27 Selling and administrative expenses 21 Total variable cost per unit $178 Fixed costs: Line Item Description Amount Factory overhead $225,700 Selling and administrative expenses 79,300 Smart Stream desires a profit equal to a 16% return on invested assets of $627,380. a. Determine the total costs and the total cost amount per unit for the production and sale of 5,000 cell phones. Round the cost per unit to two decimal places. Line Item Description Amount Total cost fill