Please SHOW your workings. I need to see how you get to the answer not just give the answer.

Pacific Corporation makes a mechanical stuffed alligator that sings the Martian national anthem. The following information is available for Pacific Corporation's anticipated annual volume of 500,000 units. Direct materials per unit:$?7 . Direct labor per unit: $?9 . Variable manufacturing overhead per unit: $15 . Fixed manufacturing overhead (total): $3,000,000.Variable selling and administrative expenses per unit: $14 . Fixed selling and administrative expenses (TOTAL) $1,500,000.The company has a desired ROI of 25%. It has invested assets of $26,000,000.What is the manufacturing overhead per unit ?

A) $300

B) $600

C) $800

D) $108

Pacific Corporation makes a mechanical stuffed alligator that sings the Martian national anthem. The following information is available for Pacific Corporation's anticipated annual volume of 500,000 units. Direct materialsper unit:$?7. Direct laborper unit: $?9. Variable manufacturing overheadper unit: $15. Fixed manufacturing overhead(total): $3,000,000.Variable selling and administrative expensesper unit: $14. Fixed selling and administrative expenses(TOTAL) $1,500,000.The company has a desired ROI of 25%. It has invested assets of $26,000,000.What is the desired ROI per unit?

A) $3,400 B) $108 C) $600 D) $1,700

Can you show me your workings please ?