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 $ 226,000 Direct labor 13.40 Selling, general, and administrative 206,000 Overhead 19.00 Selling, general, and administrative 3.40