Ahmed Corporation makes a mechanical stuffed alligator. The following information is available for Ahmed Corporations expected annual volume of 500,000 units: Per Unit Total Direct materials $19 Direct labour 6 Variable manufacturing overhead 10 Fixed manufacturing overhead $325,000 Variable selling and administrative expenses 4 Fixed selling and administrative expenses 175,000 The company has a desired ROI of 30%. It has invested assets of $22,300,000.