5 of 6 Current Attempt in Progress -/4 E! Blue Spruce Corporation needs to set a target price for its newly designed product M14-M16. The following data relate to this new product Per Unit Total Direct materials $37 Direct labor 549 Variable manufacturing overhead $13 Fixed manufacturing overhead $1,814,400 Variable selling and administrative expenses $6 Fixed selling and administrative expenses $ 1,209.600 These costs are based on a budgeted volume of 100,800 units produced and sold each year. Blue Spruce uses cost-plus pricing methods to set its target selling price. The markup percentage on total unit cost is 40% (a) Compute the total unit variable cost, total unit fixed cost, and total unit cost for M14-M16. Variable cost per unit Fixed cost per unit Total cost per unit