Rios Company makes drones and uses the variable cost method in setting product price. Its costs for producing 41,000 units follow. The company targets a profit of $321,000 on this product.

Variable Costs per Unit
Direct materials	$ 91
Direct labor	61
Overhead	46
Selling, general and administrative	36

Fixed Costs (total)
Overhead	$ 691,000
Selling, general and administrative	632,000

1. Compute the total variable cost and the markup percentage. 2. Compute the dollar markup per unit on variable cost. 3. Compute the selling price per unit. (For all requirements, round your final answers to the nearest whole number.)