Yaltz Inc. produces and sells lamp shades. It is currently planning to launch a new childrens line. The following are the projected costs based on projected units sold of 104,500.

Variable costs per unit:
Direct materials		$11.35
Direct labour		12.05
Variable manufacturing overhead		8.50
Variable selling and administrative expenses		5.10

Annual fixed costs and expenses:
Manufacturing overhead		$334,400
Selling and administrative expenses per unit		1.85

Yaltz Inc. will invest $1,097,000 for this new launch and would like to earn a $14.93 per unit return on its investment.

Calculate the total caost per unit using variable costing

Calculate the markup percentage on the total variable cost per unit

calculate the target price per unit