Kaspar Corporation makes a commercial-grade cooking griddle. The following information is available for Kaspar Corporation's anticipated annual volume of 28,500 units. Per Unit Total Direct materials $24 Direct labor $7 Variable manufacturing overhead $14 Fixed manufacturing overhead $399,000 Variable selling and administrative expenses $5 Fixed selling and administrative expenses $171,000 The company uses a 40% markup percentage on total cost. (a) x Your answer is incorrect. Compute the total cost per unit, Total cost per unit $ 90