ES-4 Kaspar Corporation makes a commercial-grade cooking griddle. The following information is available for Kaspar Corporation's anticipated annual volume of 30,000 units. Per Unit Total $17 $ 8 $11 $300,000 $4 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses The company uses a 40% markup percentage on total cost. Instructions (a) Compute the total cost per unit. (b) Compute the target selling price. $150,000