Indigo 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		$ 28
Direct labor		$ 40
Variable manufacturing overhead		$ 10
Fixed manufacturing overhead					$ 1,728,000
Variable selling and administrative expenses		$ 7
Fixed selling and administrative expenses					$ 1,152,000

These costs are based on a budgeted volume of 96,000 units produced and sold each year. Indigo uses cost-plus pricing methods to set its target selling price. The markup percentage on total unit cost is 40%.

(a)

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

Variable cost per unit		$ enter a dollar amount
Fixed cost per unit		enter a dollar amount
Total cost per unit