Can you help me solving this problem

ACC 321 Group Project- Chapter 4 Spring, 2013 d) Why isn't the cost per unit the same each quarter-identify the Pauline Produacts Company been an ongoing rift between the sales department and the production Ing a special order af 1,000 units. TC-1 is sold at cost plus a markup of 40% of cost. uses a job order cost system. For a number of months there has in batches TC-1. TC-1 is a seasonal product that is affect selling prices. Sales personnel complain that this has caused excessive custoener com- and the loss of ooinsiderable orders for TC-1. The department maintains that each job order must be fully coated on the costs incurred during the perlod in which the goods are produced. Production personnel maintain that the only real solution to the problem is for the sales department o increase sales in the slack periods quarterly data for the past year on TC-1. Laurle Fialy president of the company, asks you as the company accountant to collect From the cost following production quantity and cost data: Quarter Costs Direct materials Direct labor 100,000 $220,000 80000 $200,000 120,000 $220.000 48,000 132,000 Manufacturing overhead 105000 21000 -ro 2502 Total Production in batches Unit cast (per batch) What is the cost per unit each quarter? a) b) What selling price would you set for the product of the company? c) Shouldn't the selling price be the same each quarter? Why