Techcom is designing a new smartphone. Each unit of this new phone will require $$230$ of direct materials; $$10$ of direct labor; $$22$ of variable overhead; $$18$ of variable selling, general, and administrative costs; $$30$ of fixed overhead costs; and $$10$ 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 $$800$ per unit. Compute the target cost per unit if the company$$s target profit is $60\%$ 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.