$($do in excel format$)$

E$8\mathrm{.}7,$ Gibbs Corporation produces industrial robots for high$-$precision manufacturing. The following information is given for Gibbs Corporation.

Use cost$-$plus pricing to determine various amounts.

$\backslash$table$[[,$Per Unit,,Total$],[$Direct materials,$$380,,],[$Direct labor,$$290,,],[$Variable manufacturing overhead,$$72,,],[$Fixed manufacturing overhead,$$55,$$$1,500,000,],[$Variable selling and administrative expenses,,$$324,000,]]$

The company has a desired ROI of $20\%.$ It has invested assets of $$54,000,000.$ It anticipates production of $3,000$ units per year. Instructions

a$.$Compute the cost per unit of the fixed manufacturing overhead and the fixed selling and administrative expenses.

b$.$ Compute the desired ROI per unit. $($Round to the nearest dollar.$)$

c$.$ Compute the target selling price.