Problem 22-1A (Part Level Submission) 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 $ 23 $38 12 Total Direct materials Direct labor Varlable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses $1,343,000 7 $ 1,185,000 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 45 % Compute the total variable cost per unit, total fixed cost per unit, and total cost per unit for M14-M16 Varlable cost per unit 80 Fixed cost per unit Total cost per units