Kaspar Corporation makes a commercial-grade cooking griddle. The following information is available for Kaspar Corporation's anticipated annual volume of 28,300 units.

	Per Unit				Total
Direct materials		$20
Direct labor		$6
Variable manufacturing overhead		$17
Fixed manufacturing overhead					$481,100
Variable selling and administrative expenses		$4
Fixed selling and administrative expenses					$169,800

The company uses a 40% markup percentage on total cost.

Compute the total cost per unit.

Total cost per unit

Compute the target selling price.

Target selling price