Techcom is designing a new smartphone. Each unit of this new phone will require $243 of direct materials; $23 of direct labor; $36 of variable overhead; $31 of variable selling, general, and administrative costs; $44 of fixed overhead costs; and $23 of fixed selling, general, and administrative costs. 1. Compute the selling price per unit if the company uses the total cost method and plans a markup of 180% of total costs. 2. The company is a price-taker and the expected selling price for this type of phone is $930 per unit. Compute the target cost per unit if the companys target profit is 70% of expected selling price. 3. Compute the selling price per unit if the company uses the variable cost method and plans a markup of 200% of variable costs.