$($Do in excel format$)$

E$8\mathrm{.}5,$ AP Schopp Corporation makes a mechanical stuffed alligator that sings the Martian national anthem. The following information is available for Schopp Corporation's anticipated annual volume of $500,000$ units.

Use cost$-$plus pricing to determine various amounts.

Excel

$\backslash$table$[[,$Per Unit,Total$],[$Direct materials,$$7,],[$Direct labor,$$11,],[$Variable manufacturing overhead,$$15,],[$Fixed manufacturing overhead,,$$3,000,000$