Kaspar Corporation makes a commercial-grade cooking griddle. The following information is available for Kaspar Corporation's anticipated annual volume of 34,200 units. Per Unit Total Direct materials $15 Direct labor $5 Variable manufacturing overhead $11 Fixed manufacturing overhead $478,800 Variable selling and administrative expenses $5 Fixed selling and administrative expenses $171,000 The company uses a 40% markup percentage on total cost.Compute the total cost per unit.Total cost per unit $____________________

To compute the total cost per unit, first add all the variable costs per unit together. Then, calculate the fixed costs per unit by dividing total fixed costs by the anticipated annual volume of units. Finally, sum these two results to get the total cost per unit.

Here are the steps: 1. Add Direct materials, Direct labor, and Variable manufacturing overhead to calculate the total variable costs per unit: $15 (Direct materials) + $5 (Direct labor) + $11 (Variable manufacturing overhead) = $31

2. Calculate the total fixed costs per unit by dividing the sum of Fixed manufacturing overhead and Fixed selling and administrative expenses by the annual volume: $478,800 (Fixed manufacturing overhead) + $171,000 (Fixed selling and administrative expenses) = $649,800 (Total fixed costs) Total fixed costs per unit = $649,800 / 34,200 units = $19 per unit (rounded to the nearest dollar)

3. Add the total variable costs per unit to the total fixed costs per unit to find the total cost per unit: $31 (Total variable costs per unit) + $19 (Total fixed costs per unit) = $50

So, the total cost per unit is $50.