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 $ 70 Overhead $ 215,000 Direct labor 14.50 Selling, general, and administrative 195,000 Overhead 30.00 Selling, general, and administrative 4.50 Multiple Choice $14.38. $10.63. $21.88. $18.75. $20.00.