Papillon Co. has determined the following per unit amounts:

Direct materials $30 Fixed selling and administrative $60
Direct labor 36 Variable overhead 24
Desired ROI 33 Variable selling and administrative 15
Fixed overhead 45
The target selling price using the absorption-cost approach is
a) $162.
b) $371.
c) $351.
d) $243.

Ans: d) $243.