the prodnction and sale of45,000 units of its sole product Bythel desres a profit equal to a 10.8% rate ofretum on invested assets ot $900,000, Fixed factory overhead cost Fixed selling and administrative costs Variable direct materials cost per unit Variable direct labor cost per unit Variable factory overhead cost per unit Variable selling and administrative cost per unit $72,000 45,000 4.50 7.65 0.90 Refer to the 25.4%. 43