Problem M-1 (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 $26 $43 $14 Total Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fxed selling and administrative expenses $1,539,000 $4 $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 36%. 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 87 30 Click if you would like to Show Work for this question: Open Show Work SHOW SOLUTION SHOW ANSWER LINK TO TEXT VIDEO: SIMILAR PROBLEM Attempts: 1 of 5 used (b) Compute the desired ROI per unit for M14-M16. (Round answer to 2 decimai places, e.g. 10.50.) Desired ROI per unit Click if you would like to Show Work for this