wesley company makes bowling balls and uses the total cost method in setting product prices. its costs for producing 10,000 bowling balls follow. the company targets a 12.5% markup on total cost. total cost per unit if 10,000 bowling balls are produced is: variable costs per unit fixed costs (total) direct materials $ 54 overhead $ 231,000 direct labor 12.90 selling, general, and administrative 211,000 overhead 14 selling, general, and administrative 2.90