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Wesley Company makes bowling balls and uses the total cost method in setting product prices. Its costs for producing 10,000 bowling balls follow. The company targets a 12.5% markup on total cost. The dollar markup per unit is: Variable Costs per Unit Fixed Costs (total) Direct materials $ 67 Overhead Direct labor Overhead 14.20 Selling, general, and administrative $ 218,0 198,0 27.00 Selling, general, and administrative 4.20