Grouper Corporation makes a commercial-grade cooking griddle. The following information is available for Grouper Corporation's anticipated annual volume of 32,100 units. Per Unit Total Direct materials $21 Direct labor $9 $17 $385,200 Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses $4 $64,200 The company uses a 40% markup percentage on total cost. a ) (a) Your answer is incorrect. Compute the total unit cost. Total cost per unit $