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: Direct materials Direct labor Factory overhead Selling and administrative expenses Total Fixed costs: \$65 Factory overhead Selling and administrative expenses 73,550 20 $13015 Smart Stream wants a profit equal to a 15% rate of return on invested assets of $455,000. 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 Variable cost amount per unit $ b. Determine the variable cost markup percentage for cellular phones. % c. Determine the selling price of cellular phones. Round to the nearest cent. $ per cellular phone