Goliath Corporation is in the process of setting a selling price for a new product it has just designed. The following data relate to this product for a budgeted volume of 60,000 units. Per Unit Total Direct materials $30 Direct labor 40 Variable manufacturing overhead 10 Fixed manufacturing overhead $1,800,000 Variable selling and administrative expenses 6 Fixed selling and administrative expenses 1,440,000 Goliath uses cost-plus pricing to set its target selling price. The markup on total unit cost is 30%. Compute total variable cost per unit, total fixed cost per unit, and total cost per unit for the new product Total variable cost per unit $ Total fixed cost per unit $ Total cost per unit $ Compute desired ROI per unit for the new product. Desired ROI per unit $ Compute target selling price for the new product. Target selling price $