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step_3.xlsx

Step 3

Units 300
Fixed cost 4500000
Average fixed cost per unit 15000
Variable cost per unit 48000
Total cost per unit 63000
Mark up (30%) 18900
Selling price 81900
If we were to apply a 30% mark up on the total cost per unit we will have a selling price of $81,900 for Android01,
Recommendation
For the benefit of company a further analysis should be carried out to in order determine whether this is selling price is competitive in regard to the demand and supply of the like product(s) in the market.