National Corporation needs to set a target price for its newly designed product M14-M16. The following data relate to this new product. 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 50%. Compute the total variable cost per unit, total fixed cost per unit, and total cost per unit for M14-M16. Compute the desired ROI per unit for M14-M16. (Round answer to 2 decimal places, e.g. 10.50.) Desired ROI $ per unit Compute the target selling price for M14-M16. (Round answer to 2 decimal places, e.g. 10.50.) Target selling price $