Kaspar Corporation makes a commercial-grade cooking griddle. The following information is available for Kaspar Corporation's anticipated annual volume of 34,200 units. Total Per Unit Direct materials $15 Direct labor $5 Variable manufacturing overhead $11 Fixed manufacturing overhead Variable selling and administrative expenses $5 Fixed selling and administrative expenses $478,800 $171,000 The company uses a 40% markup percentage on total cost. Compute the total cost per unit. Total cost per unit $