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Sunland Corporation needs to set a target price for its newly designed product, M14-M16. The following data relate to it: These costs are based on a budgeted volume of 290,000 units produced and sold each year. Sunland uses cost-plus pricing to set its target selling price. The markup on the total unit cost is 20%. Calculate the total variable cost per unit, total fixed cost per unit, and total cost per unit for M14-M16