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 507,000 units. Per Unit Total Direct materials $7 Direct labor $11 Variable manufacturing overhead $18 Fixed manufacturing overhead $3,549,000 Variable selling and administrative expenses $14 Fixed selling and administrative expenses $1,521,000 The company has a desired ROI of 25%. It has invested assets of $30,420,000.