Sunland Corporation makes a mechanical stuffed alligator that sings the Martian national anthem. The following information is available for Sunland Corporation's anticipated annual volume of 491,000 units.

Per Unit Total

Direct materials $ 8

Direct labor $9

Variable manufacturing overhead $13

Fixed manufacturing overhead $3,437,000

Variable selling and administrative expenses $12

Fixed selling and administrative expenses $1,473,000

a)The company has a desired ROI of 25%. It has invested assets of $25,532,000.

Compute the total cost per unit.

Total cost $ per unit

b) Compute the desired ROI per unit.

ROI $ per unit

Using absorption-cost pricing, compute the markup percentage. (Round answer to 2 decimal places, e.g. 10.50%.)

Absorption-cost pricing markup percentage %

c) Using variable-cost pricing, compute the markup percentage. (Round answer to 2 decimal places, e.g. 10.50%.)

Variable-cost pricing markup percentage %