Kipo Inc. manufactures oversized, purple panther stuffed animals. Its cost data is as follows: Direct materials Direct labor Variable manufacturing overhead $6 15 1 Fixed manufacturing overhead (annual) 32,000 Period costs are expected to be $2 per unit in variable selling costs and $40,000 for fixed selling & administrative costs. The company estimates sales of 8,000 units. Assume Kipo plans to use the Cost-Plus Pricing Method and desires a markup of 30%. Based on this information, what will be Kipo's sales price per unit? O $21 O $30 O $23 O$37