Wesley Company makes bowling balls and uses the total cost method in setting product prices. Its costs for producing 10,000 bowling balls follow. The company targets a 12.5% markup on total cost. Total cost per unit if 10,000 bowling balls are produced is: Direct materials Direct labor Variable Costs per Unit Fixed Costs (total) $ 58 Overhead 13.30 Selling, general, and administrative $ 227,000 207,000 18 Overhead Selling, general, and administrative Multiple Choice $151 $91 $61 3.30 $151. $91. $61. $101. $136