Bramble Corporation makes a mechanical stuffed alligator that sings the Martian national anthem. The following information is available for Bramble Corporation's anticipated annual volume of $507,000$ units.

$\backslash$table$[[,$Per Unit,Total$],[$Direct materials,$$7,],[$Direct labor,$$11,],[$Variable manufacturing overhead,$$18,],[$Fixed manufacturing overhead,,$],[$Variable selling and administrative expenses,$$14,549,000,],[$Fixed selling and administrative expenses,,$],[$The company has a desired ROI of $25\%.$ It has invested assets of $$30,420,000.,,]]$

$($a$)$

Your answer is incorrect.

Compute the total unit cost.

Total cost per unit