price setters. 3. When using cost-plus pricing, which amount per unit does not change when the expected volume differs from the budgeted volume? a. Variable cost b. Fixed cost c. Desired ROI d. Target selling price 4The calculation to determine target cost is: variable manufacturing costs + fixed manufacturing costs. sales price- (variable manufacturing costs+ fixed manufacturing costs). variable manufacturing costs + selling and administrative variable costs sales price-desired profit. a. b. 5. The budget method that maintains a constant twelve-month planning horizon by adding a new month on the end as the current month is completed is called: a. an operating budget. b. a capital budget. c a continuous budget d. a master budget. 6. Lake Michigan Boards wants to produce and sell a new lightweight long board. Desired annual return on investment (ROI) is 20% The company anticipates their investment to be sio 000,000 Marketing studies show the potential price that the company will be able to charge is $150. Lake Michigan Boards estimates sales of 50,000 units annually. What is the total target cost for the new long board? a. $110 b. $100 c. $40 d. $120