Rios Company makes drones and uses the variable cost method in setting product price. Its costs for producing $25,000$ units follow. The company targets a profit of $$305,000$ on this product.

Variable Costs per UnitDirect materials$ $75$Direct labor$45$Overhead$30$Selling, general and administrative$20$

Fixed Costs $($total$)$Overhead$ $675,000$Selling, general and administrative$600,000$

Compute the total variable cost and the markup percentage.

Compute the dollar markup per unit on variable cost.

Compute the selling price per unit.