Problem 8-1A (Part Level Submission) National Corperation needs to set a target price for its newly desioned product M14-M16. The following data relate to this new product. Per Total Unit $23 $38 $12 Direct materials Direct labor Variable manufacturing overhead fixed manufacturing overhead Variable selling and administrative expenses Flxed selling and administrative expenses e te 1143000 cosds are based on a budgeted volume of 79,000 units produced and sold each vear National uses cost -clus pricding methods to set its target $7 85,000 percentage on total unit cost is 45% Compute the total variable cost per unit, total fixed cost per unit, and total cost per unit for M14-M16. variable cost per units Flxed cost per unit Total cost per unit