Rios 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

1. Compute the total variable cost and the markup percentage. 2. Compute the dollar markup per unit on variable cost. 3. Compute the selling price per unit.