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 Direct materials $21 Direct labor $40 Variable manufacturing overhead $11 Fixed manufacturing overhead $1,539,000 Variable selling and administrative expenses $8 Fixed selling and administrative expenses $ 891,000 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 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