Sheridan Corporation makes a mechanical stuffed alligator. The following information is available for Sheridan Corporation's expected annual volume of 500,000 units: Direct materials Direct labour Variable manufacturing overhead Fixed manufacturing overhead Per Unit Total $13 7 14 $400,000 Variable selling and administrative expenses 6 Fixed selling and administrative expenses 180,000 The company has a desired ROI of 25%. It has invested assets of $24,400,000.