Smart Stream Inc. uses the total cost method of applying the cost$-$plus approach to product pricing. The costs of producing and selling $7,000$ units of cell phones are as follows:

Fixed costs:

Factory overhead $$295,300$

Selling and administrative expenses $103,700$

Smart Stream desires a profit equal to a $14\%$ return on invested assets of $$855,000.$

a$.$ Determine the total costs and the total cost amount per unit for the production and sale of $7,000$ cell phones. Round the cost per unit to two decimal places.

b$.$ Determine the total cost markup percentage for cell phones. Round your answer to two decimal places.

$\%$

c$.$ Determine the selling price of cell phones. Round to the nearest cent.

$

per cell phone