Voice Com, Inc. uses the product cost method of applying the cost-plus approach to product pricing. The costs of producing and selling 5,480 cell phones are as follows: Variable costs per unit: Direct materials $61 Direct labor 34 Factory overhead 24 Selling and administrative expenses 19 Total variable cost per unit $138 Fixed costs: Factory overhead $201,600 Selling and administrative expenses 71,600 Voice Com desires a profit equal to a 14% return on invested assets of $600,700. a. Determine the amount of desired profit from the production and sale of 5,400 cell phones. 84,098 b. Determine the product cost per unit for the production of 5,480 cell phones. Round your answer to the nearest whole dollar. 156 per unit c. Determine the product cost markup percentage for cell phones. Round your answer to two decimal places. x %