National Corporation needs to set a target price for its newly designed product M14-M16. The following data relate to this new product Per Unit Total Direct materials $23 Direct labor $41 $13 $1,215.000 Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses $13 $1,215,000 These costs are based on a budgeted volume of 81.000 units produced and sold each year National uses cost plus pricing methods to setits target selling price. The markup percentage on total unit cost is 40% Compute the total variable cost per unit, total fixed cost per unit, and total cost per unit for M14-M16. Variable cost per unit $ Fixed cost per unit Total cost per unit e Textbook and Media Compute the desired ROI per unit for M14-M16. Desired ROI S per unit Compute the target selling price for M14-M16 Target selling price per unit $ e Textbook and Media Compute variable cost per unit, fixed cost per unit, and total cost per unit assuming that 60,750 M14-M16s are produced and sold during the year Variable cost per unit $ Fixed cost per unit Total cost per unit $