Sirhuds Inc., a maker of smartwatches, reports the information below on its product. The company uses absorption costing and has a target markup of 40% of absorption cost per unit. Direct material cot Direct labor cost Vliable overhead co t Fixed overhead cost Variable sel Fixed selling and administrative expenses Expected production (and sales) 132 per unit 62 per unit 40 per unit $207,000 per year 19 per unit $200,000 per year ling and administrative expenses 18,000 units per year Compute the target selling price per unit under absorption costing. (Do not round Intermedlate calculatlons. Round your final enswer to 2 declmal pleces.) Per unit Direct materials Direct labor Variable overhead Fixed overhead Total product cost using absorption costingS Target profit Target selling price 0.00 0.00