The company uses the absorption costing approach to cost-plus pricing and budgets production and sales of 57,000 units per year. Kirgan has invested $140,000 in this product and expects an ROI of 13%. The target sales price using the absorption costing approach would be closest to: $77.42 $99.65 $77.10 $61.13 The company uses the absorption costing approach to cost-plus pricing and budgets production and sales of 57,000 units per year. Kirgan has invested $140,000 in this product and expects an ROI of 13%. The target sales price using the absorption costing approach would be closest to: $77.42 $99.65 $77.10 $61.13