Swifty Corporation needs to set a target price for its newly designed product M14–M16. The following data relate to this

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Swifty Corporation needs to set a target price for itsnewly designed product M14–M16. The following data relate to thisnew product.
These costs are based on a budgeted volumeof 97,600 units produced and sold eachyear. Swifty uses cost-plus pricing methods to set itstarget selling price. The markup percentage on total unit costis 40%.
Compute the total unit variable cost, total unit fixed cost, andtotal unit cost for M14–M16.
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Compute the desired ROI per unit for M14–M16.
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Compute the target selling price for M14–M16.
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Compute unit variable cost, unit fixed cost, and unit total costassuming that 73,200 M14–M16s are produced and soldduring the year.
Variable cost per unit
Fixed cost per unit
Total cost per unit