Yaltz Inc. produces and sells lamp shades. It is currently planning to launch a new children's line. The following are the projected costs based on projected units sold of113,500.

Variable costs per unit:Direct materials$11.55Direct labour12.55Variable manufacturing overhead8.60Variable selling and administrative expenses5.30

Annual fixed costs and expenses:Manufacturing overhead$368,875Selling and administrative expenses per unit2.00

Yaltz Inc. will invest $1,013,000for this new launch and would like to earn a $19.83per unit return on its investment.

a) Calculate the total cost per unit using variable costing.(Round answer to 2 decimal places, e.g. 15.25.)

b) Calculate the markup percentage on the total variable cost per unit.(Round answer to 2 decimal places, e.g. 15.25%.)

c) Calculate the target price per unit.(Round answer to 2 decimal places, e.g. 15.25.)