Check my work Sirhuds Inc., a maker of smartwatches, reports the information below on its product. The company uses absorption costing and has a target markup of 40% of absorption cost per unit Direct materials cast Direct labor cost Variable overhead cost Fixed overhead cost Variable selling and administrative expenses Fixed selling and administrative expenses Expected production and sales) 5 138 per unit $ 68 per unit $ 46 per unit $156,000 per year $ 22 per unit $215,000 per year 12,000 units per year Compute the target selling price per unit under absorption costing (Do not round intermediate calculations. Round your final answer to 2 decimal places Per unit Direct materials Director Variable overhead Fixed overhead Total productos using absorption costing Target prote Target selling price