Problem 22-1A (Part Level Submission) Dewitt Corpor this new product. ration needs to set a target price for its newly designed product M14-M16. The following data relate to Per Unit $17 $44 $15 Total Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses $1,423,800 $8 $949,200 These costs are based on a budgeted volume of 79,100 units produced and sold each year. Dewitt uses cost-plus pricing methods to set its target selling price. The markup percentage on total unit cost is 31%. Y (a) Compute the total variable cost per unit, total fixed cost per unit, and total cost per unit for M14-M16. Variable cost per unit Fixed cost per unit s Total cost per unit$