Kaspar Corporation makes a commercial-grade cooking griddle. The following information is available for Kaspar Corporation's anticipated annual volume of 27,900 units. Per Unit Total
Direct materials $16
Direct labor $10
Variable manufacturing overhead $16
Fixed manufacturing overhead $502,200
Variable selling and administrative expenses $6
Fixed selling and administrative expenses $111,600

The company uses a 40% markup percentage on total cost.

Required:
Compute the total cost per unit.