A Company Expects to Produce and Sell a Single Product

A company expects to produce and sell a single product.Management desires a 13% return on assets of $2,100,000.The following additional company information is available:
$\begin{array}{lr}\text { Variable costs (per unit) } & \\\text { Production costs } & \$ 62 \\\text { Nonproduction costs } & \$ 8 \\\text { Fixed costs (in total) } & \\\text { Overhead } & \$ 521,280 \\\text { Nonproduction } & \$ 397,824\end{array}$

Required:
Compute selling price per unit given that markup percentage equals desired profit divided by total costs under the following independent assumptions:
a.The company produced and sold 19,200 units
b.The company produced and sold 114,888 units