aspar Corporation makes a commercial-grade cooking griddle. The following information is available for Kaspar Corporation's anticipated annual volume of 32,100 units.

	Per Unit				Total
Direct materials		$21
Direct labor		$9
Variable manufacturing overhead		$17
Fixed manufacturing overhead					$385,200
Variable selling and administrative expenses		$4
Fixed selling and administrative expenses					$64,200

The company uses a 40% markup percentage on total cost.

(a)

Compute the total cost per unit.

Total cost per unit

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