Smart Stream Inc. uses the variable cost concept of applying the cost-plus approach to product pricing. The costs of producing and selling 6,000 cellular phones are as follows: Variable costs: Fixed costs: Direct materials $ 85 Factory overhead $326,500 Direct labor 39 Selling and administrative expenses 114,650 Factory overhead 26 Selling and administrative expenses 20 Total $170 Smart Stream wants a profit equal to a 15% rate of return on invested assets of $595,000. a. Determine the variable costs and the variable cost amount per unit for the production and sale of 6,000 cellular phones. Total variable costs $fill in the blank 1 1,020,000 Variable cost amount per unit $fill in the blank 2 170 b. Determine the variable cost markup percentage for cellular phones. fill in the blank 3 % c. Determine the selling price of cellular phones. Round to the nearest cent. $fill in the blank 4 per cellular phone