Flounder Corporation makes a mechanical stuffed alligator that sings the Martian national anthem. The following information is available for Flounder Corporation's anticipated annual volume of $503,000$ units.

$\backslash$table$[[$Direct materials,Per Unit,Total$],[$Direct labor,$$6,],[$Variable manufacturing overhead,$$11,],[$Fixed manufacturing overhead,$$15,],[$Variable selling and administrative expenses,$$16,$$$2,515,000$