Sarasota Corporation makes a mechanical stuffed alligator that sings the Martian national anthem. The following information is available for Sarasota Corporation's anticipated annual volume of 486,000 units. Per Unit Total Direct materials $8 Direct labor $10 Variable manufacturing overhead $16 Fixed manufacturing overhead $3,402,000 Variable selling and administrative expenses $16 Fixed selling and administrative expenses $1,458,000 The company has a desired ROI of 25%. It has invested assets of $29,160,000.