Sandhill Corporation needs to set a target price for its newly designed product, M14-M16. The following data relate to it: These costs are based on a budgeted volurne of 289,000 units produced and sold each year. Sandhill uses cost-phis pricine to set its target selling price. The markup on the total unit cost is 40%. Calculate the total variable cost per unit, total fixed cost per unit, and total cost per unit for M14-M16