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National Corporation needs to set a target price for its newly designed product M14-M16. The following data relate to this new product. These costs are based on a budgeted volume of 80,000 units produced and sold each year. National uses cost-plus pricing methods to set its target selling price. The markup percentage on total unit cost is 40%. Compute the total variable cost per unit, total fixed cost per unit, and total cost per unit for M14-M16. Variable cost per unit $ Fixed cost per unit Total cost per unit $