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:

Variable Costs per Unit		Fixed Costs (total)
Direct materials	$ 66	Overhead	$ 219,000
Direct labor	14.10	Selling, general, and administrative	199,000
Overhead	26
Selling, general, and administrative	4.10

Multiple Choice

• $107.

• $117.

• $152.

• $167.

• $77.