Total Cost Concept of Product Costing Willis Products Inc. uses the total cost concept of applying the cost-plus approach to product pricing. The costs of producing and selling 6,000 units of medical tablets are as follows: Variable costs per unit: Fixed costs: Direct materials $140 Factory overhead $294,000 Direct labor 51 Selling and admin. exp. 96,000 Factory overhead 43 Selling and admin. exp. 36 Total $270 Willis Products desires a profit equal to a 25% rate of return on invested assets of $812,040. Determine the total costs for the production of 6,000 units. Variable $fill in the blank 2 Fixed fill in the blank 3 Total $fill in the blank 4 Determine the cost amount per unit for the production and sale of 6,000 units. $fill in the blank 5 per unit for the c. Determine the total cost markup percentage per unit. (rounded to one decimal place). fill in the blank 6 % d. Determine the selling price per unit. Round to the nearest cent. $fill in the blank 7 per unit