National Corporation needs to set a target price for its newly designed product M14-M16. The following data relate to this new product. Per Total Unit Direct materials $26 Direct labor $44 Variable manufacturing overhead $15 Fixed manufacturing overhead $1,377,000 Variable selling and administrative expenses $ 5 Fixed selling and administrative expenses $ 1,053,000 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 unit Compute the desired ROI per unit for M14-M16. Desired ROI per unit $ Compute the target selling price for M14-M16. Target selling price per unit 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 $