the production and sale of 64,600 units of its sole product. Magpie desires a Magple Corporat profit equal to a 18% rate of return on invested assets of $585,000 tion uses the total cost concept of product pricing. Below is the cost information for $39,300 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 The cost per unit for the production and sale of the company's product is 4.96 1.88 1.13 4.50 a. $0.72 b. $13.19 c.$12.47 C d. $1.85