Kaspar Corporation makes a commercial-grade cooking griddle. The following information is available for Kaspar Corporation's anticipated annual volume of 25,900 units. Per Unit Total Direct materials $16 Direct labor $8 Variable manufacturing overhead $14 Fixed manufacturing overhead $414,400 Variable selling and administrative expenses $7 Fixed selling and administrative expenses $51,800 The company uses a 44% markup percentage on total cost. Compute the total cost per unit. Total cost per unit $