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

		Per Unit			Total
Direct materials		$430
Direct labor		$330
Variable manufacturing overhead		$ 75
Fixed manufacturing overhead					$1,608,000
Variable selling and administrative expenses		$ 58
Fixed selling and administrative expenses					$ 371,850

The company has a desired ROI of 23%. It has invested assets of $53,935,000. It anticipates production of 3,350 units per year.

(a)

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

Fixed manufacturing overhead		$	per unit
Fixed selling and administrative expenses		$	per unit