Oriole Corporation needs to set a target price for its newly designed product, M14-M16. The following data relate to it: Per Unit Total Direct materials Direct labour $15 18 Variable manufacturing overhead 13 Fixed manufacturing overhead $3,267,000 Variable selling and administrative expenses 4 Fixed selling and administrative expenses 2,376,000 These costs are based on a budgeted volume of 297,000 units produced and sold each year. Oriole uses cost-plus pricing to set its target selling price. The markup on the total unit cost is 45%. Calculate the total variable cost per unit, total fixed cost per unit, and total cost per unit for M14-M16. Total variable cost per unit $ Total fixed costs per unit Total cost per unit $ EA 13