Corporation makes a commercial-grade cooking griddle. The following information is available for Select Corporation's expected annual volume of31,600units:

per unit total

Direct materials $16

Direct labour 8

Variable manufacturing overhead 11

Fixed manufacturing overhead $379,200

Variable selling and administrative expenses 3

Fixed selling and administrative expenses 126,400

I got 54 for Total cost per unit - please tell me if thats correct

I need Target selling price and how do I calculate that