Swifty Corporation needs to set a target price for its newly designed product M14-M16. The following data relate to this new product. These costs are based on a budgeted volume of 97,600 units produced and sold each year. Swifty uses cost-plus pricing methods to set its target selling price. The markup percentage on total unit cost is 40%. Compute the total unit variable cost, total unit fixed cost, and total unit cost for M14-M16. Variable cost per unit Fixed cost per unit Total cost per unit Compute the desired ROI per unit for M14-M16. Desired ROI per unit eTextbook and Media Compute the target selling price for M14-M16. Target selling price per unit eTextbook and Media Compute unit variable cost, unit fixed cost, and unit total cost assuming that 73,200 M14-M16s are produced and sold year. Variable cost per unit Fixed cost per unit Total cost per unit