Kaspar Corporation makes a commercial-grade cooking griddle. The following information is available for Kaspar Corporation's anticipated annual volume of 30,000 units.

		Per Unit				Total
	Direct materials	$	17
	Direct labor	$	8
	Variable manufacturing overhead	$	11
	Fixed manufacturing overhead					$	300000
	Variable selling and administrative expenses	$	4
	Fixed selling and administrative expenses					$	150000

The company uses a 40% markup percentage on total cost.

(a)Compute the total cost per unit.

(B) Compute the target selling price.