Exercise 21-04 a-b (Video) Vaughn Corporation makes a commercial-grade cooking griddle. The following information is available for Vaughn Corporation's anticipated annual volume of 26,700 units. Per Unit Total Direct materials $21 Direct labor $6 $14 $453,900 Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses $5 $186,900 The company uses a 40% markup percentage on total cost. Compute the total cost per unit. Total cost per unit $ Compute the target selling price. Target selling price $