National Corporation needs to set a target price for its newly designed product M14-M16. The folowing data relate to this new product. Total Per Unit $23 $45 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses $1,296,000 $ 10 $1,134,000 These costs are based on a budgeted volume of 81,000 units produced and sold each year. National uses cost-plus pricing methods to set its 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 nit eTextbook and Media Compute the desired ROl per unit for M14-M16. Desired ROI per unit eTextbook and Media Compute the target selling price for M14-M16. Target selling price per unit eTextbook 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