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(b) quantity variance, and (c) cost variance? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. variance, and (c) cost variance? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. controllable variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. $ and $17 fixed cost. The desired profit is $13 per unit. Determine the markup percentage on product cost. Round the answer to nearest whole number. % Product Cost Concept of Product Pricing Mademoiselle Company produces women's handbags. The cost of producing 1,200 handbags is as follows: The selling and administrative expenses are $27,300. The management desires a profit equal to 16% of invested assets of $498,000. If required, round your answers to nearest whole number. a. Determine the amount of desired profit from the production and sale of 1,200 handbags. $ b. Determine the product cost per unit for the production of 1,200 handbags. $ Jer unit c. Determine the product cost markup percentage for handbags. % Total Cost Concept of Product Pricing Voice Com, Inc., produces and sells cellular phones. The costs of producing and selling 5,500 units of cellular phones are as follows: Voice Com desires a profit equal to a 16% rate of return on invested assets of $522,500. Assume that Voice Com, Inc., uses the total cost concept of applying the cost-plus approach to product pricing. a. Determine the total costs and the total cost amount per unit for the production and sale of 5,500 units of cellular phones. Round the cost per unit to two decimal places. Total cost $ Cost amount per unit b. Determine the total cost markup percentage (rounded to two decimal places) for cellular phones. % c. Determine the selling price of cellular phones. Round to the nearest cent. \$) per phone Variable Cost Concept of Product Pricing Voice Com, Inc., produces and sells cellular phones. The costs of producing and selling 3,500 units of cellular phones are as follows: Voice Com desires a profit equal to a 15% rate of return on invested assets of $490,000. Assume that Voice Com, Inc., uses the variable cost concept of applying the cost-plus approach to product pricing. a. Determine the variable costs and the variable cost amount per unit for the production and sale of 3,500 units of cellular phones. b. Determine the variable cost markup percentage for cellular phones. % c. Determine the selling price of cellular phones. Round to the nearest cent. per phone