Select Corporation makes a commercial-grade cooking griddle. The following information is available for Select Corporations expected annual volume of 29,600 units:

The company uses a 35% markup percentage on total cost.

a. Calculate the total cost per unit.

Total Per Unit Direct materials $20 Direct labour 9 Variable manufacturing overhead 11 Fixed manufacturing overhead Variable selling and administrative expenses 3 Fixed selling and administrative expenses $384,800 148,000