Rios Company makes drones and uses the variable cost method in setting product price. Its costs for producing $38,000$ units follow. The company targets a profit of $$318,000$ on this product.

Variable Costs per Unit

Direct materials $ $88$

Direct labor $58$

Overhead $43$

Selling, general and administrative $33$

Fixed Costs $($total$)$

Overhead $ $688,000$

Selling, general and administrative $626,000$

$1.$ 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.