Kaspar Corporation makes a commercial-grade cooking griddle. The following information is available for Kaspar Corporation's anticipated annual volume of 30,400 units. Per Unit Total Direct materials $18 Direct labor $10 Variable manufacturing overhead $16 Fixed manufacturing overhead $334,400 Variable selling and administrative expenses $5 Fixed selling and administrative expenses $152,000 The company uses a 20% markup percentage on total cost. (a) Compute the total cost per unit