Smart stream inc. uses the product cost concept of applying the cost-plus approach to product pricing. the costs of producing and selling 10,000 cellular phones are as follows: variable costs per unit: fixed costs: direct materials $150 factory overhead $350,000direct labor 25 selling and admin. exp. 140,000factory overhead 40 selling and administrative expenses 25 total $240 smart stream desires a profit equal to a 30% rate of return on invested assets of $1,200,000.a. determine the amount of desired profit from the production and sale of 10,000 cellular phones.$b. determine the cost per unit for the production of 10,000 units of cellular phones.$per unitc. determine the product cost markup percentage for cellular phones.%d. determine the selling price of cellular phones. round to the nearest dollar. cost $per unitmarkup $per unitselling price $per unit