Schopp Corporation makes a mechanical stuffed alligator that sings the Martian national anthem. The following information is available for Schopp Corporation's anticipated annual volume of 529,000 units.

		Per Unit			Total
Direct materials		$ 7.06
Direct labor		$10.94
Variable manufacturing overhead		$15.07
Fixed manufacturing overhead					$3,443,790
Variable selling and administrative expenses		$13.81
Fixed selling and administrative expenses					$1,497,070

The company has a desired ROI of 24%. It has invested assets of $27,414,000.

Compute the total cost per unit.

Total cost per unit $__________________

Compute the desired ROI per unit

Desired ROI per unit $_____________________