Question 9 of 9 -/1 E National Corporation needs to set a target price for its newly designed product M14-M16. The following data relate to this new product. Per Total Unit Direct materials $20 Direct labor $39 Variable manufacturing overhead $10 Fixed manufacturing overhead $1.501.000 Variable selling and administrative expenses $1 Fixed selling and administrative expenses $869.000 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 40%. 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 eTextbook and Media 70 30 100 Compute the desired ROI per unit for M14-M16. Desired ROI $ per unit eTextbook and Media