Kaspar Corporation makes a commercial-grade cooking griddle. The following information is available for Kaspar Corporation's anticipated annual volume of 33,900 units.

	Per Unit				Total
Direct materials		$19
Direct labor		$5
Variable manufacturing overhead		$12
Fixed manufacturing overhead					$339,000
Variable selling and administrative expenses		$6
Fixed selling and administrative expenses					$101,700

The company uses a 20% markup percentage on total cost.

(a)

Compute the total cost per unit.

Total cost per unit

$

Also compute fixed cost per unit and variable cost per unit