Select Corporation makes a commercial-grade cooking griddle. The following information is available for Select Corporation's expected annual volume of 31,500 units: Total Per Unit Direct materials $15 Direct labour 6 Variable manufacturing overhead 10 Fixed manufacturing overhead Variable selling and administrative expenses 3 Fixed selling and administrative expenses $346,500 157,500 The company uses a 45% markup percentage on total cost. (a) Calculate the total cost per unit. $ Total cost per unit