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. The dollar markup per unit is! Variable Costs per Unit Fixed Costs (total) Direct materials $ 59 Overhead Direct labor Overhead Selling, general, and administrative 13.40 Selling, general, and administrative $ 226,000 206,000 19.00 3.40 Multiple Choice $11.63. $7.88. $19.13. $16.00.