Innova Corporation makes a commercial-grade cooking griddle. The following information is available for Innova Corporations anticipated annual volume of 30,000 units. PER UNIT TOTAL Direct Materials $17 Direct Labor $8 Variable Manufacturing Overhead $11 Fixed Manufacturing Overhead $360,000 Variable Selling and Administrative Expenses $4 Fixed Selling and Administrative Expenses $150,000 ** The company uses a 40% markup percentage on total cost. (a) Compute the total cost per unit (b) Compute the target selling price