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 486,000 units. Per Unit Total Direct materials $ 6.97 Direct labor $ 10.86 Variable manufacturing overhead $ 14.80 Fixed manufacturing overhead $ 3,013,200 Variable selling and administrative expenses $ 14.03 Fixed selling and administrative expenses $ 1,516,320 The company has a desired ROI of 24 %. It has invested assets of $ 28,504,000 . Compute the total cost per unit.