Sheridan Corporation makes a mechanical stuffed alligator. The following information is available for Sheridan Corporation's expected annual volume of 500,000 units: Per Unit Total Direct materials $13 Direct labour 8 Variable manufacturing overhead 15 Fixed manufacturing overhead $325,000 Variable selling and administrative expenses 3 Fixed selling and administrative expenses 175,000 The company has a desired ROI of 30%. It has invested assets of $23,100,000. (b) Calculate the desired ROI per unit. (Round answer to 2 decimal places, e.g. 15.25.) Desired ROI per unit