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 544,000 units. Per Unit Total Direct materials $7 Direct labor $13 Variable manufacturing overhead $15 Fixed manufacturing overhead $2,720,000 Variable selling and administrative expenses $13 Fixed selling and administrative expenses $1,632,000 The company has a desired ROI of 25%. It has invested assets of $30,464,000.