Wildhorse Computer Parts Ltd. is setting aselling price on a new comporient it has pust designed and developed. The following coct estimates for this new component have been provided by the accounting depart inent for a budgeted volume of 59,500 units: Wilithorw Coinguter Parts' management tecanste that the todat cost per unit be used in the cont-plus priting of product. On this particular product, management also directs that the target price be set to provide a 25 \$s retum on investment on invested atsets of 51.190.000 (a) on this cew stamponent, (Round onwers to 2 decimal ploces es 15.25)