14-29. COST-PLUS, TARGET RETURN ON INVESTMENT PRICING. ChocAttack makes candy bars for vending machines and sells them to vendors in cases of 30 bars. Although ChocAttack makes a variety of candies, the cost differences are insignificant, and the cases all sell for the same price. ChocAttack has a total capital investment of $12,000,000. It expects to produce and sell 450,000 cases of candy next year. ChocAttack requires a 12% target return on investment. Expected costs for next year are shown below: Variable production costs $4.00 per case Variable marketing and distribution costs $1.50 per case Fixed production costs $435,000 Fixed marketing and distribution costs $800,000 Other fixed costs $250,000 ChocAttack prices the cases of candy at full cost plus markup to generate profits equal to the target return on capital.