Sandhill Corporation is in the process of setting a selling price for a recently designed product. The following data relate to this product at a budgeted volume of 60,000 units. Per Unit Total Direct materials $30 Direct labor 40 Variable manufacturing overhead 10 Fixed manufacturing overhead $2,640,000 Variable selling and administrative expenses 6 Fixed selling and administrative expenses 2,340,000 Sandhill uses cost-plus pricing to set its target selling price and has a markup on total unit cost of 30%. (a 1) Compute total unit variable cost, total unit xed cost, and total unit cost for the new product