Gill Corporation needs to set a target price for its newly designed product M14-M16. The following data relate to this new product. Per Unit Total Direct materials $18 Direct labor $40 Variable manufacturing overhead $14 Fixed manufacturing overhead $1,370,200 Variable selling and administrative expenses $6 Fixed selling and administrative expenses $1,128,400 These costs are based on a budgeted volume of 80,600 units produced and sold each year. Gill uses cost-plus pricing methods to set its target selling price. The markup on total unit cost is 31%. Compute the total variable cost per unit, total fixed cost per unit, and total cost per unit for M14 - M16. (Round answers to 0 decimal places, e.g. 25.) Variable cost per unit $ Total fixed cost per unit $ Total cost per unit $ Compute the desired ROI per unit for M14-M16. (Round answer to 2 decimal places, e.g. 10.50.) $ Compute the target selling price for M14-M16. (Round answer to 2 decimal places, e.g. 10.50. Use the rounded amounts from the previous questions when calculating the answer for this question.) $ Compute variable cost per unit, fixed cost per unit, and total cost per unit assuming that 60,500 M14 - M16s are sold during the year. (Round answers to 2 decimal places, e.g. 10.50. Use the rounded amounts from the previous questions when calculating the answer for this question.) Variable cost per unit $ Fixed cost per unit $ Total cost per unit $