Rios Co. makes drones and uses the variable cost approach in setting product prices. Its costs for producing 42,000 units follow. The company targets a profit of $322,000 on this product. Variable Costs per Unit Fixed Costs (in total) Direct materials $ 92 Overhead $ 692,000 Direct labor 62 Selling 327,000 Overhead 47 Administrative 307,000 Selling 37 1. Compute the variable cost per unit. 2. Compute the markup percentage on variable cost. (Round percentage answer to 2 decimal places.) 3. Compute the products selling price using the variable cost method. (Round your intermediate percentage calculations and final answer to 2 decimal places.)

1.	Variable cost per unit
2.	Markup percentage		%
3.	Selling price