National Corporation needs to set a target price for its newly designed product M14-M16. The following data relate to this new product. Total Unit Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses 38 $11 1,215,000 $5 810,000 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 39 %. 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 s