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 539,000 units. Per Unit Total Direct materials $ 8 Direct labor $10 Variable manufacturing overhead $16 Fixed manufacturing overhead $3,234,000 Variable selling and administrative expenses $14 Fixed selling and administrative expenses $1,078,000 The company has a desired ROI of 25%. It has invested assets of $30,184,000. (a) Compute the total cost per unit