Ayayai Corporation needs to set a target price for its newly designed product M14-M16. The following data relate to this new product. Per Unit Total Direct materials Direct labor $28 $40 Variable manufacturing overhead $10 Fixed manufacturing overhead $1,152,000 Variable selling and administrative expenses $7 Fixed selling and administrative expenses $ 768,000 These costs are based on a budgeted volume of 64,000 units produced and sold each year. Ayayai uses cost-plus pricing methods to set its target selling price. The markup percentage on total unit cost is 40%. (a) Compute the total unit variable cost, total unit fixed cost, and total unit cost for M14-M16. Variable cost per unit $ Fixed cost per unit Total cost per unit