National Corporation needs to set a target price for its newly designed product M14-M16. The following data relate to this new product. Total Per Unit $20 Direct materials Direct labor $39 $15 $1,264,000 Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses $ 6 $ 1,106,000 These costs are based on a budgeted volume of 79,000 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 LINK TO TEXT VIDEO: SIMILAR PROBLEM Compute the desired ROI per unit for M14-M16. (Round answer to 2 decimal places, e.g. 10.50.) Desired ROI per unit LINK TO TEXT VIDEO: SIMILAR PROBLEM Compute the target selling price for M14-M16. (Round answer to 2 decimal places, e.g. 10.50.) Target selling price $ LINK TO TEXT VIDEO: SIMILAR PROBLEM Compute variable cost per unit, fixed cost per unit, and total cost per unit assuming that 59,600 M14-M16s are produced and sold during the year. (Round answers to 2 decimal places, e.g. 10.50.) Variable cost per unit $ Fixed cost per unit Total cost per unit $