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. Per Unit Total Direct materials $6 Direct labor $11 Variable manufacturing overhead $15 Fixed manufacturing overhead $2,515,000 Variable selling and administrative expenses $16 Fixed selling and administrative expenses $1,509,000 The company has a desired ROI of 25%. It has invested assets of $28,168,000. 52: