Gibbs Corporation produces industrial robots for high-precision manufacturing. The following information is given for Gibbs Corporation. Per Unit $420 $300 $ 74 Total Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses $1,738,000 $ 58 401,320 The company has a desired ROI of 18%. It has invested assets of $63,516,000. It anticipates production of 3,160 units per year