Sheffield Corporation needs to set a target price for its newly designed product M14-M16. The following data relate to this new product. Per Unit Total Direct materials $26 $43 $14 Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses $1,539,000 $ 7 $891,000 These costs are based on a budgeted volume of 81.000 units produced and sold each year. Sheffield uses cost-plus pricing methods to set its target selling price. The markup percentage on total unit cost is 40% Compute the total variable cost per unit, totalfwed cost per unit, and total cost per unit for M14-M16. Variable cost per unit Fixed cost per unit Total cost per unit $ e Textbook and Media Compute the desired ROI per unit for M14-M16. Desired ROI $ per unit e Textbook and Media Compute the target selling price for M14-M16. Target selling price per unit $ e Textbook and Media Compute variable cost per unit, fixed cost per unit, and total cost per unit assuming that 60,750 M14-M16s are produced and sold during the year. Variable cost per units Fixed cost per unit Total cost per unit $