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 $12\mathrm{.}5\%$ markup on total cost. Total cost per unit if $10,000$ bowling balls are produced is:

Variable Costs per Unit Fixed Costs $($total$)$

Direct materials $ $51$ Overhead $ $234,000$

Direct labor $12\mathrm{.}60$ Selling, general, and administrative $214,000$

Overhead $11$

Selling, general, and administrative $2\mathrm{.}60$