Ayayai Corporation makes a mechanical stuffed alligator that sings the Martian national anthem. The following information is available for Ayayai Corporation's anticipated annual volume of $508,000$ units.

$\backslash$table$[[,$Per Unit,Total$],[$Direct materials,$$7,],[$Direct labor,$$11,],[$Variable manufacturing overhead,$$17,],[$Fixed manufacturing overhead,,$$3,048,000$