8-36 CHAPTER 8 Pricing the cuat plus pricing to determine Do IT! 3.2 (LO 2), AP Gundy Corporation produces area rugs. The following unit cost information is variour amounte. available: direet materials $18, direet labor $9, variable manufacturing overhead $5. fixed manufacturing overhead \$6. variable selling and administrative expenses $3, and fixed selling and administrative expenses \$7. Using a 30 markup on total per unit cost, compute the turget selling price