Stent Corporation needs to set a target price for its newly designed product EverReady. The following data relate to this new product. Per Unit Total Direct materials $ 22 Direct labor $ 40 Variable manufacturing overhead $ 13 Fixed manufacturing overhead $ 1,890,000 Variable selling and administrative expenses $ 5 Fixed selling and administrative expenses $ 1,208,088 The costs shown above are based on a budgeted volume of 75,600 units produced and sold each year. Stent uses cost-plus pricing methods to set its target selling price. Because some managers prefer absorption-cost pricing and others prefer variable-cost pricing, the accounting department provides information under both approaches using a markup of 50% on absorption cost and a markup of 90% on variable cost. Compute the target price for one unit of EverReady using absorption-cost pricing. Target price $ Compute the target price for one unit of EverReady using variable-cost pricing. Target price $