Grouper Corporation needs to set a target price for its newly designed product M14M16. The following data relate to this new product.

		Per Unit			Total
Direct materials		$ 24
Direct labor		$ 36
Variable manufacturing overhead		$ 12
Fixed manufacturing overhead					$ 1,324,800
Variable selling and administrative expenses		$ 8
Fixed selling and administrative expenses					$ 883,200

These costs are based on a budgeted volume of 73,600 units produced and sold each year. Grouper uses cost-plus pricing methods to set its target selling price. The markup percentage on total unit cost is 40%.

Q. Compute the total unit variable cost, total unit fixed cost, and total unit cost for M14M16.

Variable cost per unit	$
Fixed cost per unit	$
Total cost per unit	$