Sunland Corporation produces industrial robots for high-precision manufacturing. The following information is given for Sunland Corporation: Total Direct materials Direct labour Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses Per Unit $390 280 80 $1,482,000 18 312.000 The company has a desired ROl of 30%. It has invested assets of $52,000,000. It expects to produce 2,600 units each year.

Calculate the markup percentage and target selling price using absorption-cost pricing. (Round markup percentage to 3 decimal places, e.g. 15.250% and target selling price to 0 decimal places, e.g. 5,250.)

Calculate the markup percentage and target selling price using variable-cost pricing.