Concord Corporation needs to set a target price for its newly designed product M14M16. The following data relate to this new product. These costs are based on a budgeted volume of 91.200 units produced and sold each year. Concord uses cost-plus pricing methods to set its target selling price. The markup percentage on total unit cost is 40%. Compute unit variable cost, unit fixed cost, and unit total cost assuming that 68.400M14M16s are produced and sold during the year. Variable cost per unit Fixed cost per unit Total cost per unit