1. The last step when applying the total cost concept would be to a. determine the normal selling price by adding the markup per unit to the cost per unit. b. compute the markup percentage. c. estimate the total manufacturing cost. d. None of these choices are correct. 2. Under the a. total cost concept b. variable cost concept c. fixed cost concept d. None of these choices are correct. , only costs that change are included in the cost amount per unit to which the markup is added