Total Cost Concept of Product. Pricing Voice Com, Inc., produces and sells cellular phones. The costs of producing and selling 9,000 units of cellular phones are as follows: Voice Com desires a profit equal to a 14% rote of return on invested assets of $1,006,460. Assume that Voice Com, Inc. uses the total cost concept of applying the cost-plus approach to product pricing. a. Determine the total costs and the total cost amount per-unit for the production and sale of 9,000 units of cellular phones. Round the cost per unit to two decimal places. b. Determine the total cost markup percentage (rounded to two decimal places) for cellutar phones. c. Determine the selling price of celfular phones. Round to the nearest cent. per phone