Gibbs Corporation produces industrial robots for high-precision manufacturing. The following information is given for Gibbs Corporation. Per Unit Total Direct materials $380 Direct labor $290 Variable manufacturing overhead $ 72 Fixed manufacturing overhead $1,500,000 Variable selling and administrative expenses $ 55 Fixed selling and administrative expenses $ 324,000 The company has a desired ROI of 20%. It has invested assets of $54,000,000. It anticipates production of 3,000 units per year. Compute the cost per unit of the fixed manufacturing overhead and the fixed selling and administrative expenses. Fixed manufacturing overhead $ per unit Fixed selling and administrative expenses $ per unit Compute the desired ROI per unit. ROI $ per unit Compute the target selling price. Target selling price $