ios Company makes drones and uses the variable cost method in setting product price. Its costs for producing 23,000 units follow. The company targets a profit of $303,000 on this product. Variable Costs per Unit Direct materials $ 73 Direct labor 43 Overhead 28 Selling, general and administrative 18 Fixed Costs (total) Overhead $ 673,000 Selling, general and administrative 596,000 2. Compute the dollar markup per unit on variable cost