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 $14 Direct labor $5 Variable manufacturing overhead $17 Fixed manufacturing overhead $347,100 Variable selling and administrative expenses $8 Fixed selling and administrative expenses $80,100 The company uses a 40% markup percentage on total cost. (a) Compute the total cost per unit. Total cost per unit $ eTexthook and Madin