National Corporation needs to set a target price for its newly designed product M14M16. The following data relate to this new product.
		Per Unit	Total
Direct materials		$29
Direct labor		$41
Variable manufacturing overhead		$13
Fixed manufacturing overhead			$1,520,000
Variable selling and administrative expenses		$ 4
Fixed selling and administrative expenses			$ 1,040,000
These costs are based on a budgeted volume of 80,000 units produced and sold each year. National uses cost-plus pricing methods to set its target selling price. The markup percentage on total unit cost is 35%.
Compute the total variable cost per unit, total fixed cost per unit, and total cost per unit for M14M16.
Variable cost per unit	$
Fixed cost per unit
Total cost per unit	$
Compute the desired ROI per unit for M14M16. (Round answer to 2 decimal places, e.g. 10.50.)
Desired ROI	$
Compute the target selling price for M14M16. (Round answer to 2 decimal places, e.g. 10.50.)
Target selling price	$
Compute variable cost per unit, fixed cost per unit, and total cost per unit assuming that 59,200 M14M16s are produced and sold during the year. (Round answers to 2 decimal places, e.g. 10.50.)
Variable cost per unit	$
Fixed cost per unit
Total cost per unit	$