Pina Colada Corporation makes a mechanical stuffed alligator that sings the Martian national anthem. The following information is available for Pina Colada Corporation's anticipated annual volume of $477,000$ units.

$\backslash$table$[[,$Per Unit,Total$],[$Direct materials,$$6,],[$Direct labor,$$12,],[$Variable manufacturing overhead,$$13,],[$Fixed manufacturing overhead,,$$2,862,000$