Ayayai Corporation needs to set a target price for its newly designed product M14M16. The following data relate to this new product.

		Per Unit			Total
Direct materials		$ 32
Direct labor		$ 44
Variable manufacturing overhead		$ 8
Fixed manufacturing overhead					$ 1,785,600
Variable selling and administrative expenses		$ 6
Fixed selling and administrative expenses					$ 1,190,400

These costs are based on a budgeted volume of 99,200 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 M14M16.

Variable cost per unit		$ enter a dollar amount
Fixed cost per unit		enter a dollar amount
Total cost per unit		$ enter a total amount