Bridgeport Corporation produces industrial robots for high-precision manufacturing. The following information is given for Bridgeport Corporation.

		Per Unit			Total
Direct materials		$390
Direct labor		$350
Variable manufacturing overhead		$ 80
Fixed manufacturing overhead					$1,502,400
Variable selling and administrative expenses		$ 60
Fixed selling and administrative expenses					$ 532,100

The company has a desired ROI of 20%. It has invested assets of $57,435,500. It anticipates production of 3,130 units per year.

(a)

Compute the cost per unit of the fixed manufacturing overhead and the fixed selling and administrative expenses.

Fixed manufacturing overhead		$enter a dollar amount per unit	per unit
Fixed selling and administrative expenses		$enter a dollar amount per unit	per unit