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 $ 69 Overhead $ 216,000 Direct labor 14.40 Selling, general, and administrative 196,000 Overhead 29.00 Selling, general, and administrative 4.40