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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 $28 $37 $10 Total Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses $1,280,000 $ 7 $800,000 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%. (a) Your answer is correct. 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 82.00 26.00 108.00