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.

$\backslash$table$[[,$Per Unit,Total$],[$Direct materials,$$8,],[$Direct labor,$$10,],[$Variable manufacturing overhead,$$16,],[$Fixed manufacturing overhead,,$$3,402,000$