Kaspar Corporation makes a commercial-grade cooking griddle. The following information is available for Kaspar Corporation's anticipated annual volume of 33,900 units. Per Unit Total Direct materials $21 Direct labor $5 Variable manufacturing overhead $15 Fixed manufacturing overhead $474,600 Variable selling and administrative expenses $3 Fixed selling and administrative expenses $67,800 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 $