Kaspar Corporation makes a commercial-grade cooking griddle. The following information is available for Kaspar Corporation's anticipated annual volume of 29,700 units. Per Unit Total Direct materials $19 Direct labor $7 Variable manufacturing overhead $11 Fixed manufacturing overhead $415,800 Variable selling and administrative expenses $2 Fixed selling and administrative expenses $59,400 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 $