just need help on D) please

Flounder Corporation needs to set a target price for its newly designed product M14-M16. The following data relate to this new product Per Unit Total Direct materials $28 $40 $10 Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses $1.296,000 $7 $ 864,000 These costs are based on a budgeted volume of 72,000 units produced and sold each year, Flounder uses cost-plus pricing methods to setits target selling price. The markup percentage on total unit cost is 40%, Your answer is correct Compute the total unit variable cost, total unit fixed cost, and total unit cost for M14-M16. $ 89 Variable cost per unit Fixed cost per unit 30 $ 115 Total cost per unit (b) Your answer is correct Compute the desired ROI per unit for M14-M16, Desired ROI 46 per unit eTextbook and Media Attempts: 1 of 3 used (c) ) Your answer is correct Compute the target selling price for M14-M16, $ 161 Target selling price per unit e Textbook and Media Attempts: 1 of 3 used (d) d) Your answer is partially correct Compute unit variable cost, unit fixed cost, and unit total cost assuming that 54,000 M14-M16s are produced and sold during the year Variable cost per unit $ 85 Fixed cost per unit Total cost per unit