what are you missing please advise?

Requirement 1. What is the estimated cost per unit for Ultra Hair? Determine the formula, then compute the estimated cost per unit. (Abbreviation used: oper. = operating.) Requirement 2. What is the range of prices that Ultra Hair could charge to make a profit? To make a profit, Ultra Hair could charge between and Requirement 3. Assume that Ultra Hair's target operating income per unit is $157. What is the target cost for the dryer? Determine the formula, then compute the target cost per unit for the dryer. 1=Targetcostperunit= Requirement 4. What can the company do to achieve its target cost calculated in requirement 3 ? Requirement 5. Should the target cost calculated in requirement 3 include all costs (direct, and variable and fixed overhead)? Why or why not? managers should only consider costs that vary in the short run. \begin{tabular}{|lrr|} \hline Direct material/unit & $ & 53 \\ Direct labor/unit & $ & 27 \\ Variable overhead & $ & 31 \\ Fixed costs (annually) & $ & 177,100 \\ Estimated production for year one & & 3,850 \\ \hline \end{tabular}