Voice Com, Inc. uses the product cost method of applying the cost-plus approach to product pricing. The costs of producing and selling 4,820 cell phones are as follows:

Variable costs per unit:						Fixed costs:
	Direct materials		$71				Factory overhead	$198,300
	Direct labor		38				Selling and administrative expenses	68,300
	Factory overhead		22
	Selling and administrative expenses		18
		Total variable cost per unit	$149

Voice Com desires a profit equal to a 13% rate of return on invested assets of $601,400.

a. Determine the amount of desired profit from the production and sale of 4,820 cell phones.

b. Determine the product cost per unit for the production of 4,820 of cell phones. Round your answer to the nearest whole dollar.

c. Determine the product cost markup percentage for cell phones. Round your answer to two decimal places.

d. Determine the selling price of cell phones. Round your answers to the nearest whole dollar.

Total Cost	per unit
Markup	per unit
Selling price	per unit