Dewitt Corporation needs to set a target price for its newly designed product M14-M16. The following data relate to this new product Per Unit $22 $37 $13 Total Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses $1,296,000 $4 $810,000 These costs are based on a budgeted volume of 81,000 units produced and sold each year. Dewitt uses cost-plus pricing methods to set its target selling price. The markup percentage on total unit cost is 32% Compute the total variable cost per unit, total fixed cost per unit, and total cost per unit for M14-M16 Variable cost per unit Fixed cost per unit Total cost per unit Compute the desired ROI per unit for M14-M16. (Round answer to 2 decimal places, e.g. 10.50.) Desired ROI per unit