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

Corporation.

Per Unit

Total

Direct materials

$$410$

Direct labor

$$300$

Variable manufacturing overhead

$$73$

Fixed manufacturing overhead

$$1,986,000$

Variable selling and administrative expenses $$56$

Fixed selling and administrative expenses

$$671,930$

The company has a desired ROI of $19\%.$ It has invested assets of $$62,890,000.$ It anticipates production of $3,310$ units per year.

$($a$)$

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

Fixed manufacturing overhead

$$,$ per unit

Fixed selling and administrative expenses $,$$$|$ per unit