Kaspar Corporation makes a commercial-grade cooking griddle. The following information is available for Kaspar Corporation's anticipated annual volume of 26,700 units. Per Unit Total Direct materials $21 Direct labor $6 Variable manufacturing overhead $14 Fixed manufacturing overhead $453,900 Variable selling and administrative expenses $5 Fixed selling and administrative expenses $186,900 The company uses a 40% markup percentage on total cost. (a) Compute the total cost per unit. Total cost per unit $