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

		Per Unit			Total
Direct materials		$410
Direct labor		$320
Variable manufacturing overhead		$ 77
Fixed manufacturing overhead					$1,528,800
Variable selling and administrative expenses		$ 60
Fixed selling and administrative expenses					$ 633,360

The company has a desired ROI of 19%. It has invested assets of $60,216,000. It anticipates production of 3,120 units per year.

(a)

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

Fixed manufacturing overhead		$enter the fixed manufacturing overhead per unit in dollars	per unit
Fixed selling and administrative expenses		$enter the fixed selling and administrative expenses per unit in dollars	per unit