Skull Company makes snowboards and uses the total cost method in setting product price. Its costs for producing $18,500$ units follow. The company targets a $12\mathrm{.}0\%$ markup on total cost.

Variable Costs per Unit

Direct materials $ $117$

Direct labor $42$

Overhead $37$

Selling, general and administrative $6$

Fixed Costs $($total$)$

Overhead $ $463,000$

Selling, general and administrative $425,000$

Compute the total cost per unit if $18,500$ units are produced.

Compute the dollar markup per unit.

Compute the selling price per unit.