Compute the markup percentage under absorption cost pricing that will allow Swifty windows to realize its desired ROI. Compute the target price of the window under absorption cost pricing.

Swifty Windows Inc. is in the process of setting a target price on its newly designed tinted window. Cost data relating to the window at a budgeted volume of 4,880 units are as follows. Per Unit Total Direct materials $ 90 Direct labor $ 70 Variable manufacturing overhead $ 30 Fixed manufacturing overhead $ 146,400 Variable selling and administrative expenses $ 10 Fixed selling and administrative expenses $ 124,440 Swifty Windows uses cost-plus pricing methods that are designed to provide the company with a 25% ROI on its tinted window line. A total of $1,239,520 in assets is committed to production of the new tinted window