Exercise 22-4 (Part Level Submission) Kaspar Corporation makes a commercial-grade cooking griddle. The following information is available for Kaspar Corporation's anticipated annual volume of 33,000 units. Per Unit $22 $6 $14 Total Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses $561,000 $5 $132,000 The company uses a 40% markup percentage on total cost