All-Body E21.4 (LO 2) Kaspar Corporation makes a commercial-grade cooking griddle. The following ini ermine tion is available for Kaspar Corporation's anticipated annual volume of 30,000 units Per Unit Total Excel $17 $ 8 $11 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses $300,000 $4 $150,000 The company uses a 40% markup percentage on total cost. Instructions Compute the total cost per unit. . b. Compute the target selling price