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 $30 $42 $14 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses $1,200,000 $4 $ 1.200,000 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 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 $ 90 Fixed cost per unit 30 Total cost per unit $ 120 Compute the desired ROI per unit for M14-M16. Desired ROI $ per unit