skull company makes snowboards and uses the total cost method in setting product price. its costs for producing 14,000 units follow. the company targets a 15.0% markup on total cost. variable costs per unit direct materials $ 108 direct labor 33 overhead 28 selling, general and administrative 9 fixed costs (total) overhead $ 478,000 selling, general and administrative 446,000 1. compute the total cost per unit if 14,000 units are produced. 2. compute the dollar markup per unit.