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 materials cost Direct labor cost Variable overhead cost Fixed overhead cost Variable selling and administrative expenses Fixed selling and administrative expenses Expected production and sales) $ 128 per unit 58 per unit 36 per unit $231,000 per year 17 per unit $190.000 per year 22,000 units per year Compute the target selling price per unit under absorption costing. (Do not round Intermediate calculations. Round your final answer to 2 decimal places.) Por unit Direct materials Direct labor Variable overhead Foxed overhead Total product cost using absorption costing Target profit Target selling price $ 0.00