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 $ 21 $5 $ 15 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses $ 474,600 $3 $ 67,800 The company uses a 40% markup percentage on total cost. (a) Compute the total cost per unit. Total cost per unit