Magpie Corporation uses the total cost concept of product pricing. Below is cost information for the production and sale of 60,000 units of its sole product. Magpie desires a profit equal to a 25% rate of return on invested assets of $700,000. 
The unit selling price for the company's product is:
Definitions:
Fixed Interval
A schedule of reinforcement where rewards are provided after a set period of time, used in behaviour analysis.
Degrees of Freedom
The quantity of distinct values or amounts that can be attributed to a statistical distribution.
Statistical Software
Computer programs designed to analyze data, perform statistical tests, and visualize results, aiding researchers and statisticians.
SAS Proficiency
The level of skill or expertise in using the Statistical Analysis System (SAS) software for analyzing and managing data.
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