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. Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses Per Unit Total $30 40 10 $2,640,000 2,340,000 Sandhill uses cost-plus pricing to set its target selling price and has a markup on total unit cost of 30%. (a1) Compute total unit variable cost, total unit fixed cost, and total unit cost for the new product.