What is the mark-up ratio? (round your answer to 2 decimal places)

What is the target unit sales price?

Assuming the expected sales 30,000 units instead of 50,000 units, what is the mark-up ratio? (round your answer to 2 decimal places)

Focus Corporation is considering the production of a new product that needs P 2.5 million investment. The company wants a 12% R01 on all products and uses the contribution margin approach to pricing. The costs shown below are traceable to the new product. Variable factory costs per unit P 30 Fixed factory overhead 600,000 Variable expenses per unit 6 Fixed expenses 150,000 The company expects to sell 50,000 units a year