Rios company makes drones and uses variable cost method in setting product price. It's cost for producing 26000 units follow. The company targets a profit of $306,000 on this product. Direct materials are $76, direct labor is $46, Overhead is $31 and Selling, general and administrative cost are $21. Compute the total variable cost and markup percentage, compute the dollar markup per unit on variable cost, compute the selling price per unit