Pharoah Corporation makes a mechanical stuffed alligator. The following information is available for Pharoah Corporation's expected annual volume of 500,000 units: Per Unit Total Direct materials $14 Direct labour 9 Variable manufacturing overhead 13 Fixed manufacturing overhead $375,000 Variable selling and administrative expenses 3 Fixed selling and administrative expenses 125,000 The company has a desired ROl of 40%. It has invested assets of $23,200,000