Voice Com Inc. uses the product cost concept of applying the cost-plus approach to product pricing. The costs of producing and selling 5,300 cellular phones are as follows: Variable costs: Direct materials Direct labor Fixed costs: $67 per unit Factory overhead 39 Selling and administrative expenses $201,000 70,100 Factory overhead 26 Selling and administrative expenses 19 Total $151 per unit Voice Com wants a profit equal to a 14% rate of return on invested assets of $598,800. a. Determine the amount of desired profit from the production and sale of 5,300 cellular phones. b. Determine the product cost and the cost amount per unit for the production of 5,300 cellular phones. If required, round your answer to nearest dollar. per unit c. Determine the product cost markup percentage (rounded to two decimal places) for cellular phones. % d. Determine the selling price of cellular phones. Round to the nearest dollar. Cost per unit Markup Selling price per unit