Grouper Corporation makes a mechanical stuffed alligator that sings the Martian national anthem. The following information is available for Grouper Corporation's anticipated annual volume of 492,000 units. Per Unit Total Direct materials $8 Direct labor $9 Variable manufacturing overhead $17 Fixed manufacturing overhead $3,444,000 Variable selling and administrative expenses $16 Fixed selling and administrative expenses $1,476,000 The company has a desired ROI of 25%. It has invested assets of $29,520,000.